Stamp Taxes Newsletter: April 2021

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;

SDLT Returns;

Extension of the SDLT holiday;

Freeports;

Housing co-operatives: Annual tax on enveloped dwellings (ATED) and the 15% rate of SDLT; and

ATED: 2021 to 2022 annual chargeable amounts.

View the newsletter at https://www.gov.uk/government/publications/stamp-taxes-newsletters/stamp-taxes-newsletter-april-2021.

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