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Our client's father owned a property with our client's uncle held in 50/50 shares. The father has died and left his share to our client and his sister who now hold a 25% beneficial share each. Our client wants to purchase his sister's beneficial...

Does higher 3% SDLT apply where an individual already owns a rental property in the UK which he intends to transfer to a trust for the benefit of his children and after transferring the existing property into the trust buys another property as his main...

Does being a potential beneficiary of a discretionary trust disqualifies the person in question from claiming the relief? I believe having a defined interest in a trust property (e.g. a life interest to live in it) means one is disqualified. I can't...