Laytons ETL

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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

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