23 Feb 2022
Tax and Finance
BPF response: SDLT rules for mixed property purchases and MDR
What: The Government have consulted on proposals to change the Stamp Duty Land Tax (SDLT) rules for mixed-property purchases and Multiple Dwellings Relief (MDR).
Our view: The Government must ensure that commercial property transactions involving residential property are not adversely impacted by changes to SDLT which are intended to tackle the behaviour of certain individual purchasers. Any changes must be targeted and proportionate.