SDLT & ATED Update

This update comments on the latest developments on the following:


  • higher SDLT rates on purchases of additional residential properties
  • proposed reduction in the filing period for SDLT returns to 14 days
  • de-enveloping
  • voluntary SDLT returns
  • the proposed introduction of Welsh Land Transaction Tax
  • ATED, including the annual chargeable amounts payable for the period commencing 1 April 2017 and the new digital system for filing ATED returns
  • the Project Blue (Chelsea Barracks) SDLT appeal and an important Tribunal decision on ATED penalties