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Jurisdiction(s):
United Kingdom

Core Property Taxes in England and Wales: VAT, SDLT and LTT—mechanics, option to tax and compliance essentials

Practice notes
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Introduction

This Introductory Guide sits within the LexisNexis series of Introductory Guides to Property. Aimed at apprentices, paralegals and others, the series explains both the transactions a property lawyer typically undertakes and the legal framework in which they occur. This Guide concentrates on Property Taxes. The series also includes:

  • Introductory Guide to Commercial Property
  • Introductory Guide to Land Law
  • Introductory Guide to Property Development
  • Introductory Guide to Property Finance
  • Introductory Guide to Residential Property

Each Guide is accompanied by a Glossary of Property Terms, providing definitions and, where appropriate, explanations of many words and phrases used daily by property practitioners. Terms appearing in bold within this Guide are defined in the Glossary.

Contents

  • Overview
  • Value Added Tax (VAT)
  • Stamp Duty Land Tax / Land Transaction Tax
  • Further reading

Overview

A property lawyer is not expected to be an expert on how tax affects property and property transactions; tax law is a very specialised area...

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Web page updated on 21/05/2026

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