Stamp Duty Land Tax – Acquisition by house-building company from individual acquiring new dwelling

By Technical Team on 08 Oct 2019

The Chartered Institution of Taxtion (CIOT) sent a proactive letter to HMRC in relation to the SDLT reliefs for an acquisition of an existing house by a house builder where the individual acquires a new house from the house builder in part exchange.

Our letter is available to view here and a response from HMRC is available here

Technical Team