Consultations: Feb-Mar 2016

A roundup of ongoing consultations from HMRC and the Treasury, including detailed plans for the higher rate SDLT surcharge for buy-to-let landlords and the ramifications for those owning 15 properties or more, plans to tighten up company distribution rules, abolition of Class 4 NICs, review of DITMOs and Gift Aid small donations scheme

Higher rates of Stamp Duty Land Tax (SDLT) on purchases of additional residential properties

Issue date: 28 December 2015

Closing date: 1 February 2016

HMRC consultation on the details of the higher rates of Stamp Duty Land Tax (SDLT) on purchases of additional residential properties, particularly plans for owners of more than 15 properties, announced in the 2015 Autumn Statement, which will be set at three percentage points above the current SDLT rates, and will take effect from 1 April 2016. http://bit.ly/1ZwQH8v