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.
|Number of pages||4|
|Journal||British Tax Review|
|Publication status||Published - 28 Jun 2021|