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Business Relief Archives - Forbes Dawson

https://forbesdawson.co.uk/tag/business-relief/
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Tax and the cladding scandal - Forbes Dawson

https://forbesdawson.co.uk/articles/2021/07/02/tax-and-the-cladding-scandal/
Therefore, a leaseholder who acquires another property has to pay the 3% surcharge upfront, with the prospect that this won’t be recoverable if the old property cannot be sold in time