HMRC have published Stamp taxes newsletter: February 2023.
The contents are:
- HMRC warns homeowners of the risks with stamp duty land tax repayment agents;
- relief for accommodating refugees under the homes for Ukraine sponsorship scheme;
- recent Upper Tribunal decisions;
- residential property — First-tier Tribunal decisions;
- guidance updates;
- stamp duty land tax threshold increase for residential property;
- paying stamp duty land tax;
- annual tax on enveloped dwellings; and
- stamp duty and stamp duty reserve tax.
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.
