HMRC’s stamp taxes newsletter for February 2023 provides a useful summary of recent Upper and First-tier Tribunal decisions involving SDLT and annual tax on enveloped dwellings. Key issues analysed by the tribunals in these cases include: when the residential rates of SDLT apply, multiple dwellings relief, and sub-sale schemes.
The newsletter also includes reminders of the temporary threshold increases for SDLT residential property transactions (ending on 31 March 2025), the requirement for ATED enveloped property revaluations in 2023/24, and a summary of recently updated guidance in HMRC’s Stamp Duty Land Tax Manual.
HMRC’s stamp taxes newsletter for February 2023 provides a useful summary of recent Upper and First-tier Tribunal decisions involving SDLT and annual tax on enveloped dwellings. Key issues analysed by the tribunals in these cases include: when the residential rates of SDLT apply, multiple dwellings relief, and sub-sale schemes.
The newsletter also includes reminders of the temporary threshold increases for SDLT residential property transactions (ending on 31 March 2025), the requirement for ATED enveloped property revaluations in 2023/24, and a summary of recently updated guidance in HMRC’s Stamp Duty Land Tax Manual.
