Adjustment of SDLT

Amount of

Annuities

Apportionments

Capital gains tax liability

Carrying out of works

Conditions for exemption

Connected companies market value rule

Examples

Exceptions

Market value

Meaning of connected persons

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

Conversion of amount in foreign currency

Costs, etc indemnities

Debt as consideration

Debts

Generally

Joint owners

Meaning

Deferment of SDLT

Deferred consideration

Definition

Determination of

Division of chargeable interest

Educational bodies

Arrangements involving public bodies

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

Indemnity given by buyer

Inheritance tax liability

Just and reasonable apportionment

Land transaction

Leases

Reverse premiums

Money or money's worth

Non-monetary consideration

Annuities

Employment situations

Foreign currency

Generally

Pension schemes

Services

Works

Overview

Partitions

Partnerships

Transfers from partnerships

Transfers of partnership interests

Transfers to partnerships

Postponed consideration

Provision of services

Reason of employment, by

Reasonable apportionment

Reverse premium

Substantial performance without completion

Generally

Substantial amount of consideration paid

Takes possession

Treasury power to amend

Unascertained consideration

Uncertain consideration

Valuation for non-monetary consideration

Value added tax

Changes in rate

Generally

Going concerns

Option to tax

Overview

Works