Compulsory purchase
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
Local authority, project of material development
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
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