Features and articles from ICAEW related to stamp duty land tax within the UK tax regime.
The Welsh government is consulting on several changes to land transaction tax, including the abolition of multiple dwellings relief.
This month’s top stories include Spring Budget announcements, HMRC halting the decision to restrict helplines, and more guidance on the lifetime allowance abolition.
The Spring Finance Bill contains legislation which increases the thresholds for the high income child benefit charge and abolishes multiple dwellings relief for SDLT.
From April 2025, taxpayers will no longer be able to treat their property business as a furnished holiday let (FHL). Stamp duty land tax multiple dwelling relief (SDLT MDR) will be abolished from 1 June 2024.
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Ahead of the next ATED deadline on 30 April 2024, Stephen Relf explains why more of us may need to engage with ATED, identifies some problem areas to look out for and asks if ATED is still fit for purpose.
The draft legislation may not give the Welsh government’s intended outcome for full and partial LTT relief for special tax sites.
This month’s top stories include mandated payrolling employer-provided benefits; information around the abolition of the pensions lifetime allowance; and an explainer on how to calculate NICs for directors.
New relief for local authority purchases comes in from 1 April 2024, together with numerous changes to the additional dwelling supplement.
In the second of a two-part series on how to deploy taxation to help the UK reach net zero, Ed Saltmarsh, ICAEW’s Technical Manager, VAT and Customs, takes a look at housing and carbon emissions.
Welsh government consultation on land transaction tax (LTT) relief for special tax sites in freeports and investment zones highlights six differences compared to the stamp duty land tax (SDLT) relief in England.