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
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