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
Continued...
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