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This tax information and impact note is about a Stamp Duty Land Tax relief for Freeports.
We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Norther…
This brief explains how changes to existing leases are treated for VAT and Stamp Duty Land Tax purposes.
This measure introduces new reliefs from the Annual Tax on Enveloped Dwellings (ATED) from 1 April 2020 and the 15% flat rate of Stamp Duty Land Tax (SDLT) from the date of Autumn Budget or a later day.
This measure introduces new rates of Stamp Duty Land Tax (SDLT) from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the United Kingdom.
This measure extends the Stamp Duty and Stamp Duty Reserve Tax (SDRT) market value rule.
This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.
This tax information and impact note provides information about changes to the higher rates of Stamp Duty for additional dwellings.
This tax information and impact note explains the extension to First Time Buyers' Relief to purchasers of qualifying shared ownership property.
This measure reduces the time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due to 14 days.
This measure makes sure that stamp taxes are not chargeable on exercise of resolution powers under the UK special resolution regime.
This tax information and impact note deals with changes to the higher rate of stamp duty land tax announced at Autumn Budget 2017.
This tax information and impact note sets out the annual chargeable amounts for the Annual Tax on Enveloped Dwellings (ATED) which will be increased by inflation as announced at Autumn Budget 2017-18.
This measure deals with relief for first time buyers announced at Autumn Budget 2017.
This tax information and impact note applies to the Homes and Communities Agency (HCA) acquiring land under the Housing and Regeneration Act 2008 (HRA 2008).
This legislation will apply to options which are entered into on or after 25 November 2015 and exercised on or after 23 March 2016.
This legislation changes the rules for calculating the Stamp Duty Land Tax (SDLT) charged on purchases of non-residential properties and transactions involving a mixture of residential and non-residential properties and is e…
This applies to companies, partnerships with company members, and collective investment schemes, which acquire and own residential property in the UK valued over £500,000.
This applies to managers of and investors in property authorised investment funds (PAIFs) and co‑ownership authorised contractual schemes (CoACSs).
This Tax Information and Impact Note is about SDLT and the treatment of shared ownership properties in lease and leaseback arrangements.
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