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Stamp duty land tax

Expert commentary and practical guidance from ICAEW related to stamp duty land tax in the UK regime.

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Features and articles

HMRC rejects ‘brightline’ test for furnished holiday lets (FHLs)
  • Article
  • 13 May 2024
In response to ICAEW’s letter on the abolition of the FHL regime, HMRC has confirmed that the boundary between property letting and trading will be judged on the facts and by reference to case law.
ICAEW technical round-up: April
  • Article
  • 30 Apr 2024
This month’s top stories include community amateur sports clubs asked to check their status; MTD ITSA private beta testing relaunched; and tax administration and maintenance day summary.
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.
ICAEW technical updates: March 2024
  • Article
  • 26 Mar 2024
This month’s top stories include Spring Budget announcements, HMRC halting the decision to restrict helplines, and more guidance on the lifetime allowance abolition.
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Markel Tax FAQs

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.

Exclusive SDLT and sole ownership
  • Helpsheets and support
  • 05 Dec 2023
FAQ on whether a married couple, who live jointly in a house owned solely in the wife's name, can avoid paying the higher rates of stamp duty land tax, if they buy their new property solely in the husbands name, whilst keeping the original property to rent out.
Exclusive Affect of second property on SDLT
  • Helpsheets and support
  • 09 Jun 2022
FAQ on whether a client who is currently in the middle of selling their main home and purchasing their new home, will be affected by an additional SDLT percentage, as they also own an additional residential property which they rent out to tenants.
Terms of use

Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Bloomsbury's tax rates and tables 2024/25: Spring Budget Edition
  • eBook
  • 01 Apr 2024
Tax rates and tables updated to reflect measures announced in the Spring Budget on 6 March 2024 and changes proposed in the Spring Finance Bill 2024.
Exclusive Scottish and Welsh taxes
  • eBook chapter
  • 01 Apr 2024
Tax rates and tables for devolved Scottish and Welsh taxes, as at 6 April 2024. Helpful additional commentary is included with the rates and tables.
Exclusive Partnerships
  • eBook chapter
  • 01 Mar 2024
A chapter on partnerships in this annual guide for professional advisers, highlighting tax planning opportunities and potential pitfalls.
Exclusive Stamp taxes 2023-24
  • eBook
  • 01 Jan 2024
Detailed guide to all current UK stamp taxes: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

Representations

ICAEW REP 017/24 Consultation on the proposed land transaction tax (LTT) special tax sites relief
  • Representation
  • 12 Feb 2024
  • PDF (247kb)
A representation dated 9 February 2024 to a consultation published by the Welsh Government on 19 December 2023.
ICAEW REP 040/23 Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation
  • Representation
  • 12 May 2023
  • PDF (145kb)
A representation dated 11 May 2023 to a consultation published by the Scottish Government on 17 March 2023.
ICAEW REP 029/23 ADS Proposed Amendments
  • Representation
  • 04 Apr 2023
  • PDF (198kb)
A representation dated 4 April 2023 to a consultation published by Scottish Government on 8 February 2023.
ICAEW REP 028/22 Welsh Government local variation to land transaction tax rates for second homes etc
  • Representation
  • 21 Mar 2022
  • PDF (226kb)
A response dated 21 March 2022 to a consultation published by the Welsh Government on 20 December 2021.
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Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Land Transaction Tax
  • Website
  • 29 Apr 2024

Our range of guidance and services for Land Transaction Tax and Landfill Disposal Tax.

Land and Buildings Transaction Tax
  • Website
  • 29 Apr 2024

LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial properties and commercial leases) where a chargeable interest is acquired.

Check if you can claim relief from Stamp Duty Land Tax in Freeport tax sites
  • Website
  • 09 Jul 2021
Information for businesses buying land or buildings in a Freeport tax site on how to qualify for SDLT relief, how much they can claim, how to claim, and examples.
Stamp Duty Land Tax relief for Freeports
  • Website
  • 03 Mar 2021
Measure introduced in Budget 2021 offering full relief from SDLT on the purchase of land or property within Freeport tax sites in England, once they have been designated.
Terms of use

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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