Annual tax on enveloped dwellings

Commentary – Chanda on Property Investment 13.5.3

Connected companies market value rule

Examples

Commentary – Stamp Taxes Reporter ¶41-915

Exceptions

Commentary – Stamp Taxes Reporter ¶41-910

Market value

Commentary – Stamp Taxes Reporter ¶41-920

Meaning of connected persons

Commentary – Stamp Taxes Reporter ¶41-905

Statutory provisions

Commentary – Stamp Taxes Reporter ¶41-900

Lease premiums (deemed)

Commentary – Chanda on Property Investment 10.3

Reverse premiums

Commentary – Chanda on Property Investment 11.2

Transfer of rights

Commentary – Stamp Taxes Reporter ¶20-400