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HMRC have recently published revised guidance on the SDLT anti avoidance rules, set out in section 75A Finance Act 2003. This legislation can catch SDLT saving schemes which involve more than one step or transaction, and which try to reduce the overall amount of SDLT payable as a result.
The new guidance sets out further examples which HMRC think will be caught by the legislation, updating their previous guidance. This can potentially catch a series of transactions which are not specifically intended to avoid SDLT, and so if you are putting together a series of steps in one overall property transaction, you should take note.
Their updated guidance shows HMRC’s increasing concern with SDLT avoidance schemes. A Tribunal decision on a challenge by HMRC to an SDLT scheme involving sub-sale and partnership reliefs is also due soon. If HMRC are successful in their challenge, expect further clampdown on SDLT schemes inside and outside of the courts.
The Department for Levelling Up, Housing & Communities has published a White Paper – A Fairer Private Rented Sector – detailing the changes proposed under the Renters’ Reform Bill which set out to protect private tenants’ rights to a safe and secure rental home.
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On 18 May 2022 the government published the Fire Safety Act 2021 factsheet: Information on commencement of sections 1 and 3 of the Fire Safety Act, confirming that sections 1 and 3 of the Fire Safety Act 2021 commenced on 16 May 2022.
As has been widely reported this week, some 3,000 UK workers are taking part in a six month trial to assess the viability of a four-day working week without any reduction in their normal pay.
The new regime introduced by the Act will take shape over the next 18 months, but those who design, build or manage high rise buildings are being urged to get ready for the changes to be introduced through the act.
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