| Land and buildings (on full consideration paid) |
|||
| Rate | Residential property* | Non-residential | |
Nil 1%* 3% 4% 5%** |
Disadvantaged areas | Other | |
| £ | £ | £ | |
| 0 - 150,000 150,001 - 250,000* 250,001 - 500,000 500,000 - 1,000,000 Over 1,000,000** |
0 - 125,000 125,001 - 250,000* 250,001 - 500,000 500,001 - 1,000,000 Over 1,000,000** |
0 - 150,000 150,001 - 250,000 250,001 - 500,000 Over 500,000 - |
|
* Relief available for first time buyers for transactions with an effective date on or after 25 March 2010 and before 25 March 2012.
** For transactions with an effective date on or after 6 April 2011.
Shares and securities - rate 0.5%.
Up to £15 million will be clawed back from academy schools before the end of the current academic year due to government budgeting errors, according to our data.
A quarter of all taxpayers may be paying the wrong amount of tax due to incorrect PAYE codes according to our analysis.
The cost of listing on AIM has risen at its fastest rate in more than five years according to our findings.
A sudden surge in M&A activity on AIM is being driven by private equity backed deals to take companies private, our research reveals.
From 6 April 2012 HMRC will be able to ask employers to pay a financial security where it thinks there is serious risk that the business won’t pay over their PAYE tax deductions or National Insurance contributions (NICs) on time.
