Multiple Dwellings Relief (MDR) from SDLT – how and when will it apply?

Multiple Dwellings Relief (MDR) is a form of Stamp Duty Land Tax relief that applies to “qualifying” land transactions that completed after 19 July 2011.

In this article, Joe Bryant and Fiona Murphy explain the effect of Multiple Dwellings Relief, and look at the case of Fiander and Brower v HMRC [2020] UKFTT 00190 (TC) and how this will impact MDR going forward.

To read the full article, please click on the link below.