|
Budget 2006
Stamp Duty
and Stamp Duty Land Tax
| Rates on sales |
% of Total Consideration |
| Shares and marketable securities |
0.5% |
| Land |
0 - threshold |
NIL |
| |
Threshold - £250,000 |
1% |
| |
£250,001 - £500,000 |
3% |
| |
£500,001 and over |
4% |
| The threshold is £125,000 for
residential property and £150,000 for commercial property. In
"disadvantaged areas", the residential threshold is £150,000. |
Introduction
Main Income Tax
reliefs
Income Tax Rates and
bands
Car Benefit
Assessment
Tax Free Mileage
Allowances
National Insurance
Contributions
Pension
Contributions
Inheritance Tax
Value Added Tax
Capital Gains Tax
Corporation Tax
Main capital
allowances
Stamp Duty &
Stamp Duty Land Tax
Earliest due dates
for payment of tax
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