Adjustment of SDLT

Amount of

Annuities

Apportionments

Connected companies market value rule

Examples

Exceptions

Market value

Meaning of connected persons

Overview

Statutory provisions

Consideration other than rent

Connected company rule

Further special rules relating to leases

Overview

Rate of tax

Renewables

Consideration, meaning

Contingent consideration

Contingent, uncertain and unascertained consideration

Adjustment of SDLT

Overview

Costs, etc indemnities

Debts

Generally

Joint owners

Meaning

Deferment of SDLT

Deferred consideration

Definition

Educational bodies

Arrangements involving public bodies

Chargeable consideration

Qualifying bodies

Effective adjustment to rate

Exchanges of land

Major interests

Minor interests

Overview

Foreign currency

General principle and some specific cases

By reason of employment

Certain transfers by PRs and variations of testamentary dispositions

Cost of enfranchisement

Debts

Foreign currency

Indemnity given by purchaser

Just and reasonable apportionment

Land exchanges

Matters concerning leases

Partitions

Postponed consideration

Private finance initiative projects

Provision of services

Valuation of non-monetary consideration

Value added tax

Works

Grant of leases

Relevant rental value, rates

Just and reasonable apportionment

Leases

Net present value

Rent payable over the term of the lease

Reverse premiums

Linked transactions

Amendment to rules from 4 December 2014

Money or money's worth

Non-monetary consideration

Annuities

Employment situations

Foreign currency

Generally

Pension schemes

Services

Works

Non-residential or mix

On and after 17 March 2016

Pre-17 March 2016

Partitions

Partnerships

Transfers from partnerships

Transfers of partnership interests

Transfers to partnerships

Postponed consideration

Rates

Reason of employment, by

Residential

Adjustment to rates

On and after 4 December 2014 transactions

Pre-4 December 2014 transactions

Transitional provisions at 1 April 2016

Transitional provisions at 4 December 2014

Reverse premium

Substantial performance without completion

Generally

Substantial amount of consideration paid

Takes possession

Treasury power to amend

Treasury powers to change legislation

Unascertained consideration

Uncertain consideration

Value added tax

Changes in rate

Going concerns

Option to tax

Overview

Works