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Q&A: abolition of multiple dwellings relief

In this week’s Q&A, Croner-i tax advice consultant Roger Bradbury looks at the tax implications of the termination of multiple dwellings relief for property transactions straddling the rule change

My client has entered into two separate purchase contracts for residential properties from the same vendor (four properties in total, with two being acquired under each transaction).

Both contracts are linked transactions for stamp duty land tax (SDLT) purposes due to the buyer and seller being connected parties. The first contract is dated before the Budget on 6 March 2024 with the second being entered into after that date.

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