Additional dwelling

Chargeable consideration

Relevant land

Scope of section 55

Completion of the LTR

Effective adjustment of rates

Elements in an LBTT calculation

Higher-rates transaction

Additional dwellings

Chargeable transaction

Dwellings purchased by companies

Meaning

Refund of tax, sale of old main residence following purchase of new

Linked transactions

Non-residential leases

Non-residential property

Rates

Non-residential or mixed property

Residential property before 4 December 2014

Residential property from 4 December 2014

Two rate tables

Residential leases

Residential transactions

Variable and uncertain rents