Acquisition by management company of flat for occupation by caretaker

Acquisition under a regulated home conversion plan

Dwellings for occupation by employees, etc

Dwellings for use in commercial trades, etc

Generally

Leaseback to individual

Liability to pay tax

Modifications

Alternative finance arrangement cases

Withdrawal of relief

New reliefs from 1 April 2016

Person in common (Scotland)

Re-sale to person

Restrictions

Alternative finance investment bonds

Arrangements to transfer control of financial institution

Exempt interests

First transaction qualifications for group relief

Sale to financial institution

SDLT return

Alternative finance arrangements

Tax avoidance