Property Taxation — SQE1 FLK2 Property Law and Practice

Completing on the new house before the old one sells adds £25,000 to the tax bill, and every pound of it can come back.
Practise this topic with exam-style questions: sqe1prep.co.uk/sqe1/property-law?utm_source=po…
In this episode:
• Identify the jurisdiction first: three taxes, three filing deadlines
• The additional dwelling surcharge is added to every band
• Exempt and zero-rated differ only on input tax recovery
• Private residence relief is apportioned; the final nine months are deemed
• Report a residential gain within 60 days, whatever self-assessment says
Narrated by an AI voice from a script written and checked by the editors at sqe1prep.co.uk. Educational content only — not legal advice. SQE1 Prep is not affiliated with or endorsed by the SRA or Kaplan.