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Welsh land transaction tax technical guidance

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The Welsh Revenue Authority (WRA) has updated two chapters of its land transaction tax (LTT) guidance. These chapters concern:

  • ‘Cross-border and cross-title transactions’, covering apportionment of ‘multiple property’ transactions falling within more than one tax jurisdiction, or single ‘cross-title’ transactions that include land on both sides of the Welsh-English border; and
  • ‘Transitional’, covering the transition from SDLT to LTT for land transactions in Wales from 1 April 2018 onwards.
Issue: 1479
Categories: News