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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, the effective date of the transaction and the consideration paid. Scotland and Wales have their own rates of LBTT and LTT which...
The Annual Tax on Enveloped Dwellings (ATED) is a tax payable by non-natural persons that own high-value dwellings situated in the UK. A property is a dwelling if all or part of it is used, or...
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...