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SDLT is a self-assessed tax. The obligations of the tax fall on the purchaser (¶90230); these include notifying HMRC that a transfer has taken place and submitting a self-assessment of the tax liability...
The rates of SDLT depend on who is purchasing the land or property and the consideration paid. Scotland and Wales have their own rates of LBTT and LTT which are noted below (¶90325). There are...
The Annual Tax on Enveloped Dwellings (ATED) is a tax payable by non-natural persons that own high-value residential property situated in the UK. Detailed guidance from HMRC is available from tiny.cc/tm91200....
You’re buying new premises for your business. VAT is payable on the price, but you’ll only have to fund this until you reclaim it on your next VAT return. However, why do you need to think...
Chattels checklistAnything moveable that is sold with a property is generally not considered to be part of it and so is not subject to stamp duty land tax (SDLT). The purchaser will save SDLT...