The 3% SDLT surcharge and main residences
James Burgess, a partner in our commercial property team, examines the upcoming change in the treatment of main residences for the purpose of the 3% SDLT surcharge.
Author Archive
Read article
What is the public’s right to pass over highways?
Joanna Stepien, a solicitor in the Commercial Property Team considers the public’s common law right to pass over highways.
‘Arcane and unwieldy’ processes leave employer embroiled in dispute…
…but Court of Appeal rejects discrimination claims.
CGT – Understanding the extent of Private Residence Relief
Richard Higgs, partner in our Commercial Property Team, considers the applicability of the Private Residence Relief for Capital Gains Tax to a sale of garden land where the house is retained.