Lexis PSL: Residential Property Developer Tax (RPDT) - technical consultation on draft legislation
Tax analysis: HMRC has launched a consultation on the draft legislation for the Residential Property Developer Tax (RPDT) ahead of its inclusion in the 2021–22 Finance Bill. This follows the government holding a consultation seeking views on the policy design of the new RPDT between 29 April and 22 July 2021. Ian Zeider, knowledge counsel at Travers Smith and Cathryn Vanderspar discuss the draft legislation and possible issues.