Linked transactions
– see also Series of transactions
Amount of tax chargeable
Calculation payable
Commentary –
Stamp Taxes Reporter ¶50-305
Connected persons
Commentary –
Stamp Taxes Reporter ¶50-300
Example – calculating tax chargeable
Further return of land transaction
Commentary –
Stamp Taxes Reporter ¶90-225
Generally
Commentary –
Land Transaction Tax (Wales) ¶301-600
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
Tax calculation
Commentary –
Land Transaction Tax (Wales) ¶311-950
Transitional provisions
Commentary –
Stamp Taxes Reporter ¶150-115
Treatment of rent
Commentary –
Land Transaction Tax (Wales) ¶312-220