John Shallcross is an Associate in Blake Morgan's Property Service team, specialising in stamp duty land tax. John's background as a property lawyer gives him an insight into transactions to which complex SDLT rules are applied. He takes a particular interest in SDLT on residential property transactions, especially issues with the 3% surcharge and multiple dwellings relief.
A tribunal case decision released in July 2021 held that multiple dwellings relief was not available in two lead appeals where developers had bought sites for…