This is bit of a long shot but here goes:
I am aware of the recent case in respect of SDLT on uninhabitable residential properties and the fact that these should be dealt with for SDLT purposese as non residential properties and thus not subject to the 3% surcharge.
However, if a client purchases land where some building work has started (very little actually, just built up to damp course to keep planning open), is there a way of saying that this is also non residential?
HMRC's definition of a dwelling includes a property which is (or could be) used as a dwelling or is in the process of being constructed or adapted into a dwelling. I assume the latter part is relevant to this scenario, but how do you determine something is being constructed? e.g. the work to date was carried out over 12 months ago and has now stopped!