We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results:1-10 of 113

Budget 2016: 3 SDLT surcharge on additional residential properties
  • Taylor Wessing
  • United Kingdom
  • May 24 2016

It was announced at last year's Spending Review and Autumn Statement that higher rates of stamp duty land tax (SDLT) would be applied to purchases of

Land and Buildings Transaction Tax
  • Brodies LLP
  • United Kingdom
  • May 5 2016

On 1 April 2015 Stamp Duty Land Tax (SDLT) ceased to apply to transactions involving land in Scotland and was replaced by the Land and Buildings

What did the Budget 2016 say about Stamp Duty Land Tax?
  • Womble Bond Dickinson (UK) LLP
  • United Kingdom
  • March 16 2016

Higher rates of SDLT on additional dwelling was unveiled in the Autumn Statement, and then consulted upon. As expected, from 1 April, acquisitions of

Stamp Duty Land Tax - Treatment of Trusts & Beneficiaries
  • Michelmores LLP
  • United Kingdom
  • March 2 2016

In the Autumn Statement 2015 it was announced that rates of Stamp Duty Land Tax (SDLT) for purchases of 'additional residential properties' (such as

Wealth Matters - Spring 2016
  • Charles Russell Speechlys LLP
  • United Kingdom
  • February 25 2016

Divorce is a difficult time for any family. During the breakdown of a marriage or civil partnership, the last thought on anyone’s mind will be their

Stamp duty land tax: proposed additional rate for second homes and buy-to-let properties
  • Gowling WLG
  • United Kingdom
  • February 18 2016

The government has published its promised consultation on the proposed additional 3 rate of stamp duty land tax for acquisitions of additional

Higher stamp duty land tax (SDLT) rates on purchases of additional residential properties: the current proposals
  • Penningtons Manches LLP
  • United Kingdom
  • January 6 2016

The Government announced in its Autumn Statement 2015 that 3 higher SDLT rates will apply to purchases of additional residences from 1 April 2016

Autumn Statement 2015: proposed stamp duty land tax changes
  • Gowling WLG
  • United Kingdom
  • December 17 2015

In the Autumn Statement 2015 the Chancellor announced an increase in the rate of stamp duty land tax that will be paid from April 1 2016 on purchases

Authorised Property Funds - SDLT - Releasing the potential
  • Eversheds Sutherland (International) LLP
  • United Kingdom
  • December 10 2015

We now have the draft legislation for both the changes to the stamp duty land tax (SDLT) treatment of tax-transparent contractual funds (ACSs) and for

Stamp Duty Land Tax: New surcharge on additional residential properties
  • Charles Russell Speechlys LLP
  • United Kingdom
  • December 8 2015

The Chancellor announced in the Autumn Statement on 25 November a significant change to the Stamp Duty Land Tax (SDLT) treatment of second homes