Stamp Duty Land Tax - The Facts

By Tom Hague published on 04/12/2014  

The details of the Stamp Duty Land Tax Reform announced as part of the Chancellor's Autumn Statement are available on the NAEA website. With almost immediate effect, the structure, rates and thresholds have been changed to deliver a more efficient and fairer system. Transitional rules apply where contracts are exchanged before 4 December but the transaction completes on or after that date. In that