The Stamp Duty Land Tax (Temporary Relief) Bill (see https://claritaxnews.com/capital-taxes/sdlt-mps-agree-to-reverse-threshold-increase-from-april-2025/) completed its House of Lords stages on 18 January 2023.
The Bill now awaits Royal Assent.
https://bills.parliament.uk/bills/3352
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.
