Stamp duty land tax: Current situation and developments since 2020
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.

Tax stamps on spirits. By Antony Seely. SN/BT/2859.
Tax stamps on spirits (126 KB , PDF)
Tax stamps on spirits. By Antony Seely. SN/BT/2859.
Tax stamps on spirits (126 KB , PDF)
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.