The structure of this report is as follows:
broadly discusses taxation of family homes in the UK.
discusses the methods and challenges of uprating the £2m threshold.
presents findings relating to the change in the number of homes impacted by the
proposed tax from 2016 to 2020.
analyses the impact on homeowners whose properties are valued £2m-£3m.
of the report provides an analysis on the type and location of homes that would be
subject to a mansion tax.
examines the policy’s impact at a parliamentary constituency level.
discusses cash-poor asset-rich homeowners, many of which are pensioners.
estimates the policy’s impact on stamp duty revenue.
covers other issues relating to the proposed mansion tax, such as issues surrounding
draws conclusions based on the preceding analysis.
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