Contracts for land transactions
Conveyance to third party
Substantial performance, charge to tax
HMRC Guidance –
SDLTM01060
;
SDLTM04060
;
SDLTM04060B
;
SDLTM07700
;
SDLTM07900A
;
SDLTM09520
;
SDLTM09955
;
SDLTM10035
;
SDLTM10040
;
SDLTM21510
;
SDLTM21700
;
SDLTM23016
;
SDLTM27071
;
SDLTM27077
;
SDLTM28110
Transactions entered into before completion of contract
Transfer of rights