Regressive stamp duty land tax relief

Matikonis, Karl ORCID: https://orcid.org/0000-0002-0685-1100 and Kayas, Oliver G (2021) Regressive stamp duty land tax relief. British Tax Review, 2. pp. 127-130. ISSN 0007-1870

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Abstract

Considers the justifications, particularly job creation during the coronavirus pandemic, for the UK's extension of the nil-rate threshold for stamp duty land tax relief at the £500,000 level until 30 June 2021, with a decrease to £250,000 for transactions between 1 July and 30 September 2021. Discusses the regressive nature of the relief, the main beneficiaries, including high-value buyers, and whether the initiative was misdirected.

Item Type:	Article
Peer-reviewed:	Yes
Date Deposited:	13 Jul 2021 10:07
Publisher:	Sweet and Maxwell
Additional Information:	This is a pre-copyedited, author-produced version of an article accepted for publication in British Tax Review following peer review. The definitive published version, Matikonis, Karl and Kayas, Oliver G (2021) Regressive stamp duty land tax relief. British Tax Review, 2. pp. 127-130, is available online on Westlaw UK.
Divisions:	Faculties > Business and Law
Subject terms:	1501 Accounting, Auditing and Accountability, 1801 Law
URI:	https://e-space.mmu.ac.uk/id/eprint/628057
ISSN	0007-1870

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