HMRC have updated their technical guidance on the annual tax on enveloped dwellings (ATED).
Information has been added about 1 April 2023 to 31 March 2024 being a revaluation year. Companies must revalue their properties.
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Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.