The Telegraph warns that pensioners who downsize but keep the original home will be caught by the new SDLT charge on second properties. I thought the idea of downsizing was to sell the larger home, and so I was puzzled the Telegraph seems so surprised there was a tax charge when they didn't.

But it does seem that there could be areas of unfairness (eg someone moves into sheltered accommodation before they can sell the old place). Even then, however, there is a facility to claim back the extra SDLT if the old place is sold within 18 months.