SDLT timing 

BUDGET: Property taxes must be paid quickly
Stamp duty land tax (SDLT) on commercial property is being moved to a graduated rather than ‘slab’ system, mirroring the change made last year to SDLT on residential property. The top rate is being increased from 4 to 5 per cent on transactions above GBP250,000. From 1 April 2017, SDLT on both residential and commercial purchases and on leases will have to be paid within 14 days. From 2019, capital gains tax on the sale of a non-exempt residential property will be payable within 30 days.