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  2. Stamp duty - Wikipedia

    en.wikipedia.org/wiki/Stamp_duty

    Stamp Duty Land Tax" (SDLT), a new transfer tax derived from stamp duty, was introduced for land and property transactions from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed transfer tax charged on "land transactions". On 24 March 2010, Chancellor Alistair Darling introduced two significant changes to UK Stamp Duty Land ...

  3. Land Transaction Tax - Wikipedia

    en.wikipedia.org/wiki/Land_Transaction_Tax

    LTT is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired. Under the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, a land transaction must be notified to the Welsh Revenue Authority unless it ...

  4. Land and Buildings Transaction Tax - Wikipedia

    en.wikipedia.org/wiki/Land_and_Buildings...

    Land and Buildings Transaction Tax (LBTT) is a property tax in Scotland. It replaced the Stamp Duty Land Tax from 1 April 2015.. LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired.

  5. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    It was introduced by the Howard Government on 1 July 2000, replacing the previous federal wholesale sales tax system and designed to phase out the various state and territory taxes such as banking taxes, stamp duty and land value tax. While this was the stated intent at the time, the States still charge duty on a various transactions, including ...

  6. Stamp duty in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Stamp_duty_in_the_United...

    [citation needed] Previously, stamp duty was charged at rate of up to 24% of the annual rent. [citation needed] The amount of SDLT due on the grant of a typical commercial lease generally amounts to a substantial increase from the amount of stamp duty that would have been due previously. [citation needed]

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