Displaying 1-10 of 20 results
Welsh government consults on LTT multiple dwellings relief
- Article
- 11 Apr 2024
The Welsh government is consulting on several changes to land transaction tax, including the abolition of multiple dwellings relief.
Tax news in brief 31 January 2024
- Article
- 30 Jan 2024
Highlights from the broader tax news for the week ending 31 January 2024, including: Finance Bill 2023-24 amendments; the administration of Scottish and Welsh income tax; changes to insolvency guidance for VAT; and updated HMRC guidance relating to collective investment vehicles.
ICAEW technical round-up: January 2024
- Article
- 30 Jan 2024
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.
Scotland: new LBTT relief and changes to the ADS
- Article
- 23 Jan 2024
New relief for local authority purchases comes in from 1 April 2024, together with numerous changes to the additional dwelling supplement.
LTT relief for Welsh freeports will be different
- Article
- 17 Jan 2024
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.
Have your say: extending the LTT refund window
- Article
- 17 Jan 2024
The Welsh government proposes to extend the three-year exception and refund period for higher land transaction tax (LTT) residential rates in specified circumstances.
Investment zones and freeports – similarities and differences
- Article
- 04 Sep 2023
Investment zones were refocused at the Spring Budget 2023. They are intended to grow the economy by focusing on places with significant unmet productivity potential and building on their existing strengths. How do they compare to freeports?
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How the higher rates of stamp taxes apply to second homes across the UK
- Article
- 29 Mar 2023
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.
Tax news in brief 29 March 2023
- Article
- 28 Mar 2023
Highlights from the broader tax news for the week ending 29 March 2023, including: VAT penalty notices; the removal of the lifetime allowance; making MDR reports; Welsh Freeports; LBTT relief for green freeports; and an LBTT webinar series.
Property: ADS: the hidden traps
- Article
- 10 Feb 2023
It is a misconception that land and buildings transaction tax additional dwelling supplement does not apply to a main residence, and purchasers can be caught out by anomalous rules.
Displaying 1-10 of 20 results