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This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.
Who is likely to be affected Individuals, corporates, and trusts who…
1 Commercial letting of furnished holiday accommodation Schedule 1…
The government is grateful to all those who responded to the publication…
This tax information and impact note is about changes to the rules that apply to the Annual Tax on Enveloped Dwellings, when alternative finance is used to purchase residential property.
Who is likely to be affected Financial institutions and clients financing…
This measure is about changes to the rates of Stamp Duty Land Tax payable by purchasers of additional dwellings and by companies.
Who is likely to be affected Individuals purchasing additional residential…
1 Increased rates for additional dwellings: transactions before April 2025…
This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
This tax information and impact notice outlines changes to the higher rate of Capital Gains Tax that is charged on residential property gains from 6 April 2024.
This measure is about changes being made to the rules for claiming Stamp Duty Land Tax First-time Buyers’ Relief.
This tax information and impact note explains that Multiple Dwellings Relief (MDR) will be abolished with effect from 1 June 2024. MDR is a bulk purchase relief from Stamp Duty Land Tax which applies to the purchase of 2 or…
This tax information and impact note is about increasing access to the growth market exemption from Stamp Duty and Stamp Duty Reserve Tax.
These measures introduce tax reliefs and exemptions in connection with the Homes for Ukraine Schemes.
This tax information and impact note explains the temporary increases to the nil-rate bands for Stamp Duty Land Tax on residential property and to the amount that a First Time Buyer may pay while qualifying for relief.
This legislation imposes higher rates of Stamp Duty Land Tax (SDLT) on the purchase of additional residential properties purchases which complete on and after 1 April 2016.
At the Growth Plan statement on Friday 23 September 2022 the Chancellor announced changes to the Stamp Duty Land Tax in England and Northern Ireland.
First published during the 2022 Truss Conservative government
This tax information and impact note applies to corporate purchasers of property in England and Northern Ireland that is liable to Stamp Duty Land Tax (SDLT).
HMRC welcomes views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax return.
This is HM Revenue and Customs' screening equality impact assessment of the Non Resident Stamp Duty Land Tax (NRSDLT) surcharge.
We are seeking views on the taxation of securitisation companies and on the Stamp Duty loan capital exemption as it applies to securitisations and to insurance-linked securities.
First published during the 2019 to 2022 Johnson Conservative government
This Tax Information and Impact Note sets out a new HM Treasury power to make Stamp Duty and Stamp Duty Reserve Tax changes in relation to securitisation and insurance-linked securities arrangements.
This tax information and impact note explains the temporary increase in the nil rate band for Stamp Duty Land Tax on residential property from 8 July 2020 to 31 March 2021.
This tax information and impact note is about the extension of the temporary increase to the Stamp Duty Land Tax nil rate band for residential properties.
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