Recent Blog Posts

06/02/2012: Springboard injunctions: identifying unlawful activities and protection for the employer
03/02/2012: Use of successive fixed-term contracts to cover for permanent employees on family leave
02/02/2012: Fixed Share Partner Not an Employee
31/01/2012: Collective redundancies: each Woolworth store was an establishment
27/01/2012: Reasonable adjustments: PCP need not apply to the claimant

Blog Archive

February 2012
06/02/2012: Springboard injunctions: identifying unlawful activities and protection for the employer
03/02/2012: Use of successive fixed-term contracts to cover for permanent employees on family leave
02/02/2012: Fixed Share Partner Not an Employee
January 2012
31/01/2012: Collective redundancies: each Woolworth store was an establishment
27/01/2012: Reasonable adjustments: PCP need not apply to the claimant
26/01/2012: Employee pension scheme - are you prepared?
26/01/2012: Enforcement of judgments
25/01/2012: University sponsorship contract was not a contract of employment
24/01/2012: Break Clauses - Beware
23/01/2012: New two year qualifying period
20/01/2012: Advocate General gives opinion on burden of proof in discrimination
18/01/2012: Adjournment for unwell party
16/01/2012: Employers to terminate temporary workers contracts early
13/01/2012: Tribunal statistics published for July to December 2011
11/01/2012: Preparing to compete: the duty of fidelity and fiduciary duties
09/01/2012: Compromise agreements: limited scope of employer's indemnity of employee
05/01/2012: Charity Commission Investigation
03/01/2012: Fiduciary Duties and Confidentiality
December 2011
23/12/2011: Court of Appeal confirms that ministers may be employees
21/12/2011: New compensation limits in force from 1 February 2012
19/12/2011: TUPE and administration: pre-transfer dismissal automatically unfair even though no transferee ident
15/12/2011: Consultation on Employment Tribunal Fees
14/12/2011: New rates of statutory maternity pay and sick pay
13/12/2011: Marriage discrimination: less favourable treatment due to claimant's marriage to a particular man
09/12/2011: Bonuses structured as dividends are taxable as employment income
08/12/2011: Supreme Court: Working Time and Annual Leave
07/12/2011: Injury to Feelings and Aggravated Damages
01/12/2011: Equal Pay Claims in the Civil Courts
November 2011
28/11/2011: The Department for Business Innovation and Skills calls for evidence on effectiveness of TUPE 2006
25/11/2011: Vince Cable outlines government's employment law reform plans

SDLT first-time buyer relief

24 June 2010

In the March 2010 Budget, the former Labour government announced the introduction of SDLT relief for first-time buyers of residential property where the consideration does not exceed £250,000.

In the June 2010 Budget, the new government said that it will review first-time buyer relief taking into account its impact on affordability and value for money.

The former Labour government stated that the relief would be available where the effective date  falls on or after 25 March 2010 and before 25 March 2012. Where the relief is available, the nil rate threshold is effectively doubled.

The existing nil rate of SDLT on residential purchases not exceeding £125,000 continues to apply as before (which means that it is not limited to first-time buyers).