The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations SI 2025/119 limit the availability of multiple dwellings relief (MDR) from land transaction tax in certain circumstances where the subsidiary dwelling exemption applies. The changes have effect from 7 February 2025.
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The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations SI 2025/119 limit the availability of multiple dwellings relief (MDR) from land transaction tax in certain circumstances where the subsidiary dwelling exemption applies. The changes have effect from 7 February 2025.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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