REITs and 15% stamp duty on £2m homes confirmed | AccountingWEB

REITs and 15% stamp duty on £2m homes confirmed

Changes to property tax were among the more eye-catching measures introduced in the 1000-page plus Finance Bill 2013 draft. Nick Huber rounds-up some of the main changes.

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  • Annual property tax on homes worth more than £2m
  • Stamp duty land tax (SDLT)
  • Capital gains tax: extension to certain non-natural persons disposing of UK
  • Stamp duty land tax (SDLT): transfer of rights
  • Real Estate Investment Trusts (REITs) investment rules relaxed
  • Tax relief restricted for old leases
  • Stamp duty land tax: leases simplification


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carnmores's picture

excuse my ignorance

carnmores | | Permalink

whats a NNP

non-natural persons    1 thanks

mhtax | | Permalink

see the CGT section above