The consultation looks at changes to the way stamp duty land tax is calculated for purchases of mixed property which are purchases which consist both of residential and non-residential property, and at options to reform multiple dwelling relief available on the purchase of two or more dwellings.

The consultation states that these two areas that have been identified as leading to potentially unfair outcomes, incorrect claims, or abuse of the rules.

HMRC states that the rules for mixed-property transactions are being used by some purchasers to unfairly reduce the stamp duty land tax payable, despite the purchase not containing any meaningful non-residential aspects.