Exchanges of land
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
HMRC Guidance –
SDLTM16040
Transfers of partnership interests
Commentary –
Stamp Taxes Reporter ¶110-410