Read the Tax Faculty’s comprehensive summary of the Spring Budget 2017, covering all new announcements relating to: Making Tax Digital; business and company taxes; rates and allowances; personal and employment taxes; pensions and savings; and VAT and duties.
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax
Non-domiciliary announcements made at summer budget 2015
Features and articles
There are better ways to deliver affordable housing than local rates of land transaction tax rates, says ICAEW in response to the Welsh Government’s consultation on local variation to LTT for second homes, short-term holiday lets and other additional residential properties.
HMRC’s consultation on reforming the stamp duty land tax rules for mixed-property transactions and claims for multiple dwellings relief highlights the complexity of the current rules.
ICAEW has responded to the draft Welsh Tax Acts etc (Power to Modify) Bill, which seeks to give the Welsh government more power to react to changes to SDLT.
Lindsey Wicks examines the industry around stamp duty land tax multiple dwellings relief claims for a house with an annexe.
Please note that this article aims to demonstrate a range of Power Query techniques and is not intended to be used to perform actual stamp duty calculations, which are subject to a range of additional considerations.
This week, we have a Developer post in which we’re looking at a VBA coding option for situations where we have multiple paths to go down – Select Case. We’re going to be comparing and contrasting this with the more common If-Then-Else structure, which we covered back in TOTW #141. We’ll use the same example we did back then: stamp duty land tax.
On 30 September a range of government support packages to help businesses and individuals through the coronavirus pandemic will come to an end or change, including the furlough scheme and reduced SDLT rates in England. ICAEW insights provides a reminder of the changes.
Highlights from the broader tax news week ending 14 July, which includes: confirmation on L-Day as 20 July, HMRC guidance on claiming SDLT relief in freeport tax sites and HMRC writes to businesses to help them prepare for customs changes from January 2022.
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Guidance on the general rules for stamp duty land tax (SDLT), land and buildings transaction tax (LBTT) and land transaction tax (LTT) and their application to the acquisition of buy-to-let property.
A chapter on partnerships in this annual guide for professional advisers, highlighting tax planning opportunities and potential pitfalls.
Detailed guide to all current UK stamp taxes: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax.
A chapter providing an outline of Land and Buildings Transaction Tax (LBTT) in Scotland.
A chapter providing an outline of Land Transaction Tax (LTT), which applies to most transactions over land in Wales from 1 April 2018.
Appendix listing key points regarding HMRC's changes to stamp duty land tax (SDLT) and stamp duty reserve tax (SDRT) procedures as a result of Covid-19.
A chapter on the new residence rules applying to stamp duty land tax (SDLT) and non-resident purchasers in the UK and Northern Ireland from April 2021.
Practical advice on stamp taxes, including stamp duty land tax (SDLT) in England or Northern Ireland, land and buildings transaction tax (LBTT) in Scotland and land transaction tax (LTT) in Wales, in relation to incorporating or disincorporating a business.
A response dated 21 March 2022 to a consultation published by the Welsh Government on 20 December 2021.
A response dated 18 February 2022 to a consultation published by HM Revenue & Customs on 30 November 2021.
Comments made by ICAEW on 26 January 2022 in relation to the Welsh Tax Acts Etc. (Power to Modify) Bill 2022.
A response dated 15 October 2020 to a consultation published by the Welsh government on 16 July 2020.
A response dated 6 May 2019 to a consultation published by HMRC on 11 February 2019.
Representation sent 30 August 2012
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Information for businesses buying land or buildings in a Freeport tax site on how to qualify for SDLT relief, how much they can claim, how to claim, and examples.
Measure introduced in Budget 2021 offering full relief from SDLT on the purchase of land or property within Freeport tax sites in England, once they have been designated.
HMRC hub with links to guidance on filing SDLT returns, tax on specific transactions, stamp duty before December 2003, and exemptions.
HMRC internal manual providing guidance on SDLT, including information on reliefs and exemptions.
Authority responsible for the management and collection of Scotland's devolved taxes providing guidance on Land and Buildings Transaction Tax, Scottish Landfill Tax, LBTT and leases, and Air Departure Tax.
Survey from property consultants Knight Frank providing an overview of the tax costs and non-tax costs for foreign investors in prime real estate across key cities around the world.
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