Land transaction tax (Wales)
Deadline for returns
Commentary –
Endacott on Furnished Holiday Lettings 5.2.6
Generally
Commentary –
Chanda on Property Investment 1.5
;
Chanda on Property Investment 2.3.2
;
Chanda on Property Investment 4.1
;
Endacott on Furnished Holiday Lettings 5.2.1
Incorporation
Interest
Commentary –
Key Data ¶2-337
Linked transaction rules not applicable
Commentary –
Endacott on Furnished Holiday Lettings 5.2.4
Penalties
Commentary –
Key Data ¶2-336
Rates
Commentary –
Key Data ¶15-500
Rates and bands
Commentary –
Chanda on Property Investment 4.3.1
Returns and payment date
Commentary –
Key Data ¶2-335
Subsidiary dwellings rules
Commentary –
Endacott on Furnished Holiday Lettings 5.2.4
Three-year test not applicable
Commentary –
Endacott on Furnished Holiday Lettings 5.2.5
Time limits
Commentary –
Chanda on Property Investment 4.8