Employees living on site

Many roles in the UK require employees to live close to their place of work. Sometimes, employees are required to live on site. In these circumstances, it is not uncommon for an employee to be offered accommodation as part of their overall work package. If you are considering providing accommodation for your employees, it is […]

Stamp Duty Land Tax – Mixed Use update

On 25 June 2019 HMRC issued updated guidance on the meaning of ‘garden and grounds’ for the purposes of Stamp Duty Land Tax (SDLT). In considering whether or not a mixed-use rate of SDLT can apply to the purchase of a country house, questions are commonly raised by HMRC on the extent of land at […]