SDLT and linked transactions

Special Stamp Duty Land Tax (SLDT) and Linked Transactions

Special stamp duty land tax (SDLT) rules apply where there are multiple sales or transfers between the same buyer and seller. Linked transactions Where two or more property transactions involve the same buyer and seller, they may be ‘linked’ for SDLT purposes. HMRC may treat a person connected to the buyer, such as a spouse …

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