Stamp Duty Land Tax: Rate in Respect of Residential Property where Consideration over £2million - CIOT comments

The CIOT comments, sent to HRMC on 5 April 2012, and supplementary response, sent on 27 April 2012, regarding New Schedule 4A to Finance Act 2003 Stamp Duty Land Tax and the rate in respect of residential property where consideration is over £2 million.