Tax Rates :: Stamp Duty & Stamp Duty Land Tax

Tax Rates 2008/09

Business Fact Sheets

Tax Rates 2008/09

		introduction
		main income tax reliefs
		income tax rates and bands
		car benefit assessment
		tax free mileage allowances
		national insurance contributions
		pension contributions
		inheritance tax
		value added tax
		capital gains tax
		corporation tax
		main capital allowances
		stamp duty & stamp duty land tax
		earliest due dates for payment of tax

Stamp Duty and Stamp Duty Land Tax

Rates on sales		% of Total Consideration
Shares and marketable securities (nil if value up to £1,000)		0.5%
Land	0 - threshold	NIL
	Threshold - £250,000	1%
	£250,001 - £500,000	3%
	£500,001 and over	4%
The threshold is £125,000 for residential property and £150,000 for commercial property. In "disadvantaged areas", the residential threshold is £150,000.

For further information, please email us on solutions@morrispalmer.co.uk or call us on 01403 750 444.

Barttelot Court . Barttelot Road . Horsham . West Sussex . RH12 1DQ
Tel: 01403 750444. Fax: 01403 750330

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