The WRA has continued to publish technical guidance on land transaction tax (LTT), publishing guidance in relation to the LTT interpretation conditions.
The definitions covered by the guidance include: major interest; subject-matter and main subject-matter; market value; effective date of transaction; residential property; non-residential property; dwelling; and connected persons.
The WRA has continued to publish technical guidance on land transaction tax (LTT), publishing guidance in relation to the LTT interpretation conditions.
The definitions covered by the guidance include: major interest; subject-matter and main subject-matter; market value; effective date of transaction; residential property; non-residential property; dwelling; and connected persons.
