The House of Commons Library has published the research briefing Stamp duty land tax: Current situation and developments since 2020:
“This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.”
https://commonslibrary.parliament.uk/research-briefings/cbp-9814
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.
