Released 23 April 2021
HMRC have published their quarterly Stamp Taxes Newsletter (April 2021) containing updates and guidance on stamp taxes.
The April 2021 newsletter contains the following articles:
•Stamp Duty Land Tax (SDLT) Upper Tribunal Decision: Hyman et al;
•Additional 2% Stamp Duty Land Tax charge for non-UK residents;
•Extension of the SDLT holiday;
•Housing co-operatives: Annual tax on enveloped dwellings (ATED) and the 15% rate of SDLT; and
•ATED: 2021 to 2022 annual chargeable amounts.