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Another big thank you to George Osborne. From his policies I can only assume that he had a really dreadful landlord when up at Oxford, and is determined to get his own back on the entire sector.
The purpose of tax should be to raise revenue. When instead used as a device to change the behaviour of the public the wheels inevitably fall off.
The Laffer curve will apply to SDLT as surely as to every other form of tax, and right now the rates are irrationally high.
Just don't get me started on IHT.