WRA update guidance on Land Transaction Tax – chargeable consideration

Released 04 March 2019

The Welsh Revenue Authority (WRA) has updated its technical guidance on Land Transaction Tax – Chargeable consideration.

Chargeable consideration: technical guidance provides guidance on the application of the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Act 2017, Sch. 4 – Chargeable consideration. The chargeable consideration (except as expressly provided for elsewhere) is any money or money’s worth given for the subject matter of the transaction. This includes consideration given directly and indirectly by the buyer or persons connected to them.

View the updated guidance Chargeable consideration: technical guidance.

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