½Û×ÓÊÓÆµ

Tax News

Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge

Published on: 06 April 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

HMRC has published new guidance on when and how non-UK resident purchasers of property in England and Northern Ireland can apply for a repayment of Stamp Duty Land Tax from 1 April 2021.

Jurisdiction(s): England and Northern Ireland

Popular Articles

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more Read more