Switching onto a new tax relief
Language: English Series: Estates Gazette ; (1143) 29 October 2011, 102(1)Publication details: 2011Subject(s): Summary: Describes a new stamp duty land tax relief that has been introduced in the Finance Act 2011. This applies to transactions with an effective date on or after 19 July 2011 in which two or more dwellings are acquired. The rate is determined using the average price of each dwelling rather than the total. Athough guidance on the new rules has been published certain important questions remain unanswered such as a lack of definition for a "single dwelling".| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L154227 (Browse shelf(Opens below)) | 1 | Available | 154227-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
Describes a new stamp duty land tax relief that has been introduced in the Finance Act 2011. This applies to transactions with an effective date on or after 19 July 2011 in which two or more dwellings are acquired. The rate is determined using the average price of each dwelling rather than the total. Athough guidance on the new rules has been published certain important questions remain unanswered such as a lack of definition for a "single dwelling".