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More debates on Finance (No 3) Bill

22 January 2019 / Richard Curtis
Issue: 4680 / Categories: Comment & Analysis

Taking an interest


  • Extended time limit to reclaim higher rates of stamp duty land tax for additional dwellings.
  • Reduced time window to file stamp duty land tax returns and pay the tax due.
  • A reverse charge system will combat missing trader fraud but construction services will be exempt.
  • New rules aim to make consistent the tax treatment of vouchers.
  • The eligibility criteria for VAT groups is widened to encompass non-corporate entities.


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