Stamp Duty Legal Hub
HMRC compliance, case law, anti-avoidance rules, and tax tribunal procedures for SDLT.
HMRC & Compliance
SDLT Return Requirements
Who must file, forms, and the SDLT5 certificate process
14-Day Deadline & Penalties
Filing deadlines, late penalties, and interest charges
HMRC Enquiry Process
9-month enquiry window, compliance checks, and record-keeping
Stamp Duty Disputes
Internal review, ADR mediation, and challenging assessments
Tax Tribunal Appeals
First-tier Tribunal, Upper Tribunal, and Court of Appeal
Legal Precedents & Cases
Landmark Stamp Duty Cases
Key decisions including Tower One v HMRC and s75A rulings
MDR Case Law
Multiple Dwellings Relief abolition and transitional cases
Mixed-Use Classification Cases
Residential vs non-residential disputes and HMRC crackdowns
Additional Dwelling Surcharge Cases
5% surcharge disputes, replacement rules, and refund claims
Connected Party & Linked Transactions
Linked transaction rules, aggregation, and tribunal decisions
April 2025 Changed Everything
The nil-rate band dropped from £250,000 to £125,000, the additional dwelling surcharge rose from 3% to 5%, and first-time buyer thresholds were significantly reduced. Every legal topic in this section includes before/after comparison tables showing how these changes affect compliance, disputes, and planning.
View April 2025 Changes