
HMRC
June marks the end of multiple dwellings relief for Stamp Duty Land Tax
The Spring Budget announced a significant change for property investors: the abolition of the multiple dwellings relief for Stamp Duty Land Tax (SDLT) from the 1st of June 2024. This relief has traditionally supported those purchasing two or more dwellings in one transaction or a series of linked ones. Introduced in 2011, this relief was