Chargeable consideration

Generally

Commentary – Stamp Taxes Reporter ¶40-400

History

Commentary – Stamp Taxes Reporter ¶40-415

Linked transactions

Commentary – Stamp Taxes Reporter ¶40-415

Major interests

Commentary – Stamp Taxes Reporter ¶40-405

Minor interests

Commentary – Stamp Taxes Reporter ¶40-410

House-building companies

Generally

Commentary – Stamp Taxes Reporter ¶70-300

Land transactions

Commentary – Stamp Taxes Reporter ¶20-600

Minor interests

Commentary – Stamp Taxes Reporter ¶40-410

Overview

Commentary – Stamp Taxes Reporter ¶10-310

Stamp duty land tax

Legislation/Regulatory – FA2003 s. 47 ; FA2007 s. 76
HMRC Guidance – SDLTM16040

Transfers of partnership interests

Commentary – Stamp Taxes Reporter ¶110-410