Compensation, correct tax treatment

Case Law – Lutchumun & Ors v Director General of the Mauritius Revenue Authority (Mauritius). [2009] BTC 65

Deferral relief

Generally

Commentary – CGT and the Private Residence ¶100-600

Restriction

Commentary – CGT and the Private Residence ¶100-605

Traps and problems

Commentary – CGT and the Private Residence ¶100-610

Development land tax

Generally

Case Law – Inland Revenue Commissioners v. Metrolands (Property Finance) Limited. [1982] BTC 8,032

Local authority, project of material development

Case Law – R. v. Inland Revenue Commissioners, Ex parte London Borough of Harrow. [1983] BTC 8,007

Generally

Commentary – CGT and the Private Residence ¶40-205

Land by local authority, tax point

Case Law – Landau. [1996] BVC 2,527

Land, after death

Legislation/Regulatory – IHTA84 s. 197
HMRC Guidance – IHTM33091

Land, tax point

Legislation/Regulatory – SI 1995/2518 reg. 84(1)

Railway company, production of instrument of conveyance

Case Law – Lord Advocate (for and on behalf of IR Commrs) v Caledonian Railway Co. [2008] BTC 7,012

Stamp duty land tax

Legislation/Regulatory – FA2003 s. 60
HMRC Guidance – SDLTM00700 ; SDLTM22005

Tax point

Commentary – Indirect Tax Reporter ¶12-619 ; Indirect Tax Reporter ¶35-875
HMRC Guidance – Notice 700

Termination of lease

Commentary – Indirect Tax Reporter ¶34-680
Case Law – Davis (H.M. Inspector of Taxes) v. Powell