Anyone who used a subsale-based SDLT mitigation scheme, on or after 21 March 2012, will have to consider very carefully whether it has been blocked retrospectively by today's Budget announcement. If
Anyone who used a subsale-based SDLT mitigation scheme, on or after 21 March 2012, will have to consider very carefully whether it has been blocked retrospectively by today's Budget announcement. If it has, the SDLT will have to be paid (and any return filed, if applicable) by 30 September 2013. Penalties will not be charged provided this deadline is met, although interest will still be charged.