The window to comment on the consultation for the stamp duty land tax (SDLT) charge on additional residential property was rather short, but at least the time was effective in some respects and a number of the seemingly unfair terms of the increased SDLT charge for additional residential property have been dropped, or rather improved.

The consultation served its purpose in part as a number of the concerns were listened to and, as a result, two major causes for concern have been relaxed in the Finance Bill.