Displaying 1-12 of 12 results
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How the higher rates of stamp taxes apply to second homes across the UK
- Article
- 29 Mar 2023
- ICAEW
The differences between how and when the higher rates apply to residential property purchases in England and Northern Ireland, Scotland and Wales go beyond the rates charged. Lindsey Wicks highlights some key variations alongside planned changes in Scotland.
The Growth Plan 2022: SDLT changes in England and Northern Ireland
- Article
- 26 Sep 2022
- ICAEW
Chancellor abolishes 2% stamp duty land tax band for residential property and increases thresholds for first-time buyer relief in a bid to boost the property market and fuel growth.
Residential Property Developer Tax: consultation
- Article
- 29 Apr 2021
- Gov UK
Consultation on the policy design of a Residential Property Developer Tax on certain profits from residential development activity. The consultation runs from 29 April to 22 July 2021.
Higher rates of Stamp Duty Land Tax
- Website
- 27 Aug 2020
- Gov UK
Check if you have to pay the higher rates of Stamp Duty Land Tax (SDLT) when you buy a residential property in England or Northern Ireland.
Cuts to SDLT and VAT to support COVID recovery
- Article
- 08 Jul 2020
- Sarah-Jayne Russell
8 July: No SDLT on houses up to £500,000 in England and Northern Ireland, VAT cut to 5% to support hospitality and a £1,000 bonus for retaining furloughed employees were the headline tax changes in the Chancellor’s Summer Statement
Taxation - Residential
- Listing
- 17 Jul 2019
Articles and resources relating to taxation in the real estate sector.
Property Rental Toolkits
- Website
- 06 Apr 2020
- HM Revenue & Customs
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
Changes to ancillary reliefs in Capital Gains Tax Private Residence Relief
- Website
- 11 Jul 2019
- HM Revenue & Customs
This measure makes changes to a number reliefs that are ancillary to the main Capital Gains Tax private residence relief.
ICAEW REP 52/19 Capital gains tax: private residence relief: changes to ancillary reliefs
- Representation
- 21 May 2019
- PDF (204kb)
- Tax Faculty
A response dated 20 May 2019 to a consultation published by HMRC on 1 April 2019.
ICAEW REP 49/19 Stamp duty land tax: non UK resident surcharge
- Representation
- 07 May 2019
- PDF (270kb)
- Tax Faculty
A response dated 6 May 2019 to a consultation published by HMRC on 11 February 2019.
SDLT and dilapidated dwellings
- Article
- 04 Apr 2019
- Construction and Real Estate Community
An important decision was made at a First-tier Tribunal in the case of PN Bewley Ltd V HMRC.
Tax changes for UK property income of non-UK resident companies
- 29 Oct 2018
- HM Revenue & Customs
On 15 August 2019 HMRC published guidance to provide more insight into the new rules around tax relief for the cost of building, buying or leasing a structure or building. The new rules will apply where contracts are signed on or after 29 October 2018 and allow 2% tax relief a year, on certain costs incurred on its purchase, construction or renovation.
Displaying 1-12 of 12 results
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