1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

32.4Valuing a Residential Property As LPT is a self-assessed tax, the owner is obliged to determine the market value of the property. The ownership date is 1 November in the preceding year.
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016