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HMRC guidance: 28 April 2021

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Stamp Taxes Newsletter (April 2021), covering: the Upper Tribunal decision in Hyman and others on what constitutes the garden or grounds of a dwelling, the SDLT non-resident surcharge, the temporary extension of the SDLT increased nil-rate band, SDLT relief in freeport tax sites, reliefs from ATED and the 15% rate of SDLT for housing co-operatives, and ATED annual chargeable amounts for 2021/22.

Issue: 1529
Categories: News