Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax: extension of scope of reliefs from 15% rate - CIOT and STPG comments

By Technical Team on 03 Feb 2016

The CIOT endorses the response by the Stamp Taxes Practitioners Group to the consultation on clause 53. In addition we make one further wider point on the proposed new reliefs from SDLT. 

Both the CIOT and STPG response are available to view below in PDF format.

Technical Team