In this Issue Issue 48 November 2024 Issue 48 updates the publication to reflect developments since Issue 47 (February 2023).So far as material and in no particular order the relevant changes include Division — Commentary: Securities The provisions in the Finance Act 2024 that made changes to the stamp duty and SDRT exemptions for growth markets and capital-raising arrangements. Division A — Commentary: Land The provisions in the Finance (No 2) Act 2024 that abolished SDLT multiple dwellings relief, made changes to SDLT first-time buyers relief and the SDLT relief for registered providers of social housing, and introduced an exemption from the 'super rate' of SDLT for public bodies.The decisions of the First-tier Tribunal for Scotland on the additional dwelling supplement in MacQuarrie, Blue and Crawley.The decisions of the First-tier Tribunal in Davis, Bonsu, Modha, 39 Fitzjohns Avenue, Harjono, Guelain-Desai and Holding on the meaning of 'grounds' and 'non-residential property'. The decision of the First-tier Tribunal in Hurst on the meaning of 'hotel, inn or similar establishment'.The decision of the First-tier Tribunal in Mayfair Avenue on the 'super rate' of SDLT.The decision of the Court of Appeal in Brown on an SDLT avoidance scheme.The decisions of the First-tier Tribunal in Dreyfus and L-L-O Contracting on SDLT multiple dwellings relief.The 2024 LBTT regulations that made significant changes to the additional dwelling supplement regime (SSI 2024/104).