Research and analysis

Preliminary Assessment of 2014 Residential SDLT 'Slice' Reforms

Preliminary Assessment of the 2014 Residential Stamp Duty Land Tax 'Slice' Reforms

Documents

Preliminary Assessment of 2014 Residential SDLT 'Slice' Reforms

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Details

At Autumn Statement 2014 the Chancellor announced a major reform to Stamp Duty Land Tax on residential property transactions, taking it from a ‘slab’ system to a ‘slice’ system. Here we present preliminary analysis of the reforms.

Published 28 February 2016