Archives: Tax - SDLT

SDLT – fixtures and fittings

December 2023/January 2024 | Tax - SDLT

HMRC have made an inconsequential change to its SDLT manual (SDLTM04010 – Scope: How much is chargeable: fixtures and fittings). But this seems like an appropriate point to remind all conveyancers that they should read the manual to ensure that apportionments are being appropriately dealt with in sale contracts. A failure to do so could …