Snapshot

Article Abstract:

The United Kingdom Jul 1997 Budget brought in a number of measures such as increased duty on alcohol and tobacco and a reduction of tax on fuel for domestic usage. House sales of over 250,000 pouds sterling are subject to more stamp duty, and mortgage interest relief has been lowered. Corporation tax has beenlowered and companies' capital allowances have been increased, while dividend tax credits have ended. No change has been made to income tax and inheritance tax.

Public Finance Activities, Tax Administration

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Commercial property stamped on hard

Article Abstract:

Real estate stamp duty has been increased in the United Kingdom on transactions involving properties valued at over 250,000, which attract a 1.5% rate, and 500,000 pounds, which attract 2%. Commercial property transactions could be worse affected than residential property, and portfolio valuations of real estate companies will have to be altered. Demand for residential real estate in London, and larger rural homes is not seen as threatened by this tax rise.

Real Estate, Real Estate and Rental and Leasing, Real estate industry

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Incentives for company investment

Article Abstract:

The British Mar 2001 Budget aims to encourage corporate investment in ways which are examined in detail.

Capital investments

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