Land transaction tax technical guidance

The Welsh Revenue Authority (WRA) has added further sections to its technical guidance on the land transaction tax covering various reliefs. The following chapters are now available:

• Miscellaneous reliefs (added 5 April 2018);
• Compulsory purchase relief and planning obligations relief (added 5 April 2018);
• Relief for acquisitions by public bodies and health bodies (added 5 April 2018);
• Open-ended investment company reliefs (added 5 April 2018);
• Charities relief (added 5 April 2018);
• Alternative property finance reliefs (added 5 April 2018);
• Group relief (added 5 April 2018);
• Leases (added 29 March 2018);
• Trusts (added 29 March 2018);
• Returns and payments (added 12 March 2018);
• Cross-border and cross-title transactions (added 12 March 2018);
• Particular transactions (added 1 March 2018);
• Land transactions (added 20 February 2018);
• Chargeable transactions and chargeable consideration (added 16 February 2018); and
• Higher rates for purchases of residential property (added 28 November 2017).

See https://bit.ly/2HrA77E.