What does the implementation of LTT mean?

With the implementation of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act (‘the LTT Act’), as at the1^st April 2018, Land Transaction Tax (‘LTT’) will apply to land transactions in Wales. The changes will affect those purchasing or leasing land in Wales from this date onwards and prospective purchasers or tenants need to consider how the changes could affect them.

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