SDLT higher rates for purchases of additional residential properties: updated to take account of changes made during the passage of Finance Act 2016, including where subsidiary dwellings or annexes do not come within the charge, and new chapter 9 containing further examples; and
Social investment tax relief factsheet: updated for the announcement at Autumn Statement 2016 increasing to £1.5m the amounts that social enterprises up to seven years old can raise through the scheme from 6 April 2017, and reducing to 250 the maximum number of employees for a qualifying enterprise.
SDLT higher rates for purchases of additional residential properties: updated to take account of changes made during the passage of Finance Act 2016, including where subsidiary dwellings or annexes do not come within the charge, and new chapter 9 containing further examples; and
Social investment tax relief factsheet: updated for the announcement at Autumn Statement 2016 increasing to £1.5m the amounts that social enterprises up to seven years old can raise through the scheme from 6 April 2017, and reducing to 250 the maximum number of employees for a qualifying enterprise.
