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26 January 2016 / Conor Brindley , Matt O'Brien
Issue: 4535 / Categories: Comment & Analysis , Land & property

The key property taxation provisions in the autumn statement.


  • Stamp duty land tax increases for “additional residential properties”.
  • Higher charge if an individual purchases a residential property while retaining their original one.
  • If applicable the rate will be increased by 3% and a lower threshold will apply.
  • Proposal that from April 2019 capital gains tax on residential property will be payable 30 days after disposal.
  • Good news: extension of ATED and SDLT reliefs if a residential property is held for an equity release scheme.

Last year’s autumn statement contained a few surprises in relation to property taxation. The biggest announcement in this regard was arguably the changes to the stamp duty land tax (SDLT) treatment...

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