News Tag Results for "SDLT"

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Changes to the higher rates of Stamp Duty Land Tax for additional dwellings

The time allowed to claim back higher rates for additional dwellings where an individual sells their old home is to be extended. Currently, a successful reclaim must be made by the latter of: ... more


Interest provisions for late payment, repayment and penalties

The detail of how interest is applied to late payments for corporation tax, Stamp Duty and SDLT and to penalties imposed for failure to comply with obligations under PAYE, is to be clarified. ... more


SDLT relief for first-time buyers extended

The existing Stamp duty land tax (SDLT) exemption for first-time buyers will be extended to shared ownership purchases. The Chancellor stated that the exemption of 'first-time buyers' SDLT ... more