Stamp Duty Land Tax (SDLT) classification of properties as residential, non-residential, or mixed-use is crucial as it dictates the applicable SDLT rates. Here’s what you need to know: Definition of Mixed-Use Property A mixed-use property combines both residential and non-residential elements. Examples include a flat attached to a doctor’s surgery, an office with residential accommodation

In the realm of employee benefits, certain tax exemptions can significantly enhance their value. One such exemption, particularly valuable, pertains to employer-provided mobile telephones. Here’s a comprehensive guide on how this exemption works, potential pitfalls to avoid, and key considerations: 1. Provision of the Phone The tax exemption applies under specific conditions: Ownership: The mobile