Stamp
Taxes Newsletter (April 2021), covering: the Upper
Tribunal decision in Hyman and others onwhat constitutes the
garden or grounds of a dwelling, the SDLT non-resident surcharge, the
temporary extension of the SDLT increased nil-rate band, SDLT relief in freeport
tax sites, reliefs from ATED and the 15% rate of SDLT for housing co-operatives,
and ATED annual chargeable amounts for 2021/22.
Stamp
Taxes Newsletter (April 2021), covering: the Upper
Tribunal decision in Hyman and others onwhat constitutes the
garden or grounds of a dwelling, the SDLT non-resident surcharge, the
temporary extension of the SDLT increased nil-rate band, SDLT relief in freeport
tax sites, reliefs from ATED and the 15% rate of SDLT for housing co-operatives,
and ATED annual chargeable amounts for 2021/22.
