HMRC’s Stamp Taxes Bulletin for November includes items on the new penalties regime for SDLT; recent updates to guidance; how the forthcoming increase in the standard rate of VAT affects the calculation of SDLT on leases; changes in the information required to make an SDLT return; charity relief; and ‘consideration’ for the purpose of the SDLT 1 land transaction return.
HMRC’s Stamp Taxes Bulletin for November includes items on the new penalties regime for SDLT; recent updates to guidance; how the forthcoming increase in the standard rate of VAT affects the calculation of SDLT on leases; changes in the information required to make an SDLT return; charity relief; and ‘consideration’ for the purpose of the SDLT 1 land transaction return.
