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LADSON PRESTON LTD AND AKA DEVELOPMENTS GREENVIEW LTD V HMRC [2021]

These two appeals related to claims for multiple dwellings relief from SDLT where the dwellings had not yet been built at the effective date of the transaction and the relevance of the prior grant of planning permission for the construction of the dwellings and also where construction work had begun on the effective date of the transactions. These decisions emphasise that developers should seek to substantially perform the purchase contract ahead of completion under a contract that obliges them to build the dwellings so that para 7(5) Sch 6B FA 2003 will deem the unbuilt dwellings to be in existence for the purposes of the relief.

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