The Welsh Revenue Authority has published updated guidance on higher rates of LTT.
The guidance is arranged under the following headings:
- When you do not have to pay LTT
- When the higher rates apply
- When the higher rates do not apply
- When and how to get a refund
- Reliefs and exceptions
- Help and support
Related content from Claritax Books
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.