| Zdroj: |
Matikonis, K & Kayas, O G 2021, ' Regressive stamp duty land tax relief ', British Tax Review, vol. 2021, no. 2, pp. 127-130 . < https://uk.westlaw.com/Document/I621B5490CE3C11EBB84AA3F63EE8DB8E/View/FullText.html > |
| Popis: |
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. |
