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The Autumn Statement announced proposals to change legislation in respect of the taxation of management fees received by investment fund managers and draft legislation was...

Residential land or property SDLT rates and thresholds

From 4 December, SDLT for residential property is charged at different rates depending on the portion of the purchase price...

The Finance Bill has introduced a new type of ATED return called ‘the relief declaration return’. For each type of relief being claimed, the company will submit a 'relief...

Further to yesterday’s Autumn Statement we set out below a very brief note of some of the key items announced

Stamp Duty