B

    Stamp taxes - Stamp duty land tax - General principles - 90050

    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...

    Stamp taxes - Stamp duty land tax - Calculation of the charge - Sale and purchase - Rates of tax - 90310

    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...

    Stamp taxes - Stamp duty land tax - Annual Tax on Enveloped Dwellings - Summary - 91200

    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....

    chattels checklist

    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...

    The pros and cons of charging VAT on buildings

    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...