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SDLT started as a one-scale replica of SD, the legislation for which [mostly the Stamp Act 1891] had itself only just been consolidated.

Now? Five scales, in effect:
1. Owner-occupiers.
2. Other purchases (residential).
3. Non-residential.
4. On lease rent's capitalised value.
5. ATED.
Plus complexities re multi-property transactions, "mortgage covenant" consideration taken-over, etc. etc.

Either:
a. simplify it all, return it to (at most) two scales, and- most important- consolidate the legislation; or
b. abolish it and introduce a wealth tax @ about 0.05% of everything, imposed once one's assets exceed about £250 000.

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