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Taking an interest
KEY POINTS
- Extended time limit to reclaim higher rates of stamp duty land tax for additional dwellings.
- Reduced time window to file stamp duty land tax returns and pay the tax due.
- A reverse charge system will combat missing trader fraud but construction services will be exempt.
- New rules aim to make consistent the tax treatment of vouchers.
- The eligibility criteria for VAT groups is widened to encompass non-corporate entities.
After...
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