Policy paper

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

This applies to companies, partnerships with company members, and collective investment schemes, which acquire and own residential property in the UK valued over £500,000.

From:
HM Revenue & Customs
Published
9 December 2015

Documents

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

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Draft clause 51

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Draft explanatory notes clause 51

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Draft clause 52

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Draft explanatory notes clause 52

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Draft clause 53

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Draft explanatory notes clause 53

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Draft clause 54

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Draft explanatory notes clause 54

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Draft clause 55

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Draft explanatory notes clause 55

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Draft clause 56

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Draft explanatory notes clause 56

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Details

This legislation will extend the scope of the reliefs available from Annual Tax on Enveloped Dwellings (ATED) and 15% higher rate of Stamp Duty Land Tax (SDLT).

Published 9 December 2015

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