Research and analysis

Preliminary Assessment of 2014 Residential SDLT 'Slice' Reforms

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

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Preliminary Assessment of 2014 Residential SDLT 'Slice' Reforms

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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