– see also Series of transactions

Amount of tax chargeable

Commentary – Land and Buildings Transaction Tax (Scotland) ¶201-300

Calculation payable

Commentary – Stamp Taxes Reporter ¶50-305

Connected persons

Commentary – Stamp Taxes Reporter ¶50-300

Example – calculating tax chargeable

Commentary – Land and Buildings Transaction Tax (Scotland) ¶201-320

Further return of land transaction

Commentary – Stamp Taxes Reporter ¶90-225

Generally

Legislation/Regulatory – FA2003 s. 108 ; LBTTSA13 s. 57
HMRC Guidance – SDLTM09540 ; SDLTM17035 ; SDLTM17040 ; SDLTM17065 ; SDLTM21700 ; SDLTM27065 ; SDLTM27071 ; SDLTM27077 ; SDLTM31820

Land transaction returns

Commentary – Stamp Taxes Reporter ¶90-225

Land transactions in Scotland/Wales

Commentary – Stamp Taxes Reporter ¶50-300

Leases

Commentary – Stamp Taxes Reporter ¶60-415

Options

Commentary – Stamp Taxes Reporter ¶50-310

Overview

Commentary – Stamp Taxes Reporter ¶50-300

Pension funds

Commentary – Stamp Taxes Reporter ¶30-900

Reporting

One agreement covering more than one transaction

Commentary – Stamp Taxes Reporter ¶50-315

Successive leases

Commentary – Stamp Taxes Reporter ¶60-320

Transitional provisions

Commentary – Stamp Taxes Reporter ¶150-115