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

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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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Nick Huber
Freelance journalist
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14th Dec 2012 18:53

excuse my ignorance

whats a NNP

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By mhtax
15th Dec 2012 15:27

non-natural persons

see the CGT section above

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