– see also Series of transactions

Change for residential property transactions from 4 December 2014

Commentary – SDLT Reporter ¶50-300

Connected persons

Commentary – SDLT Reporter ¶50-305

Further return of land transaction

Commentary – SDLT 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 – SDLT Reporter ¶90-225

Land transactions in Scotland

Commentary – SDLT Reporter ¶50-300

Leases

Commentary – SDLT Reporter ¶60-415

Meaning

Commentary – SDLT Reporter ¶50-305

Options

Commentary – SDLT Reporter ¶50-310

Overview

Commentary – SDLT Reporter ¶50-300

Pension funds

Commentary – SDLT Reporter ¶30-900

Reporting

One agreement covering more than one transaction

Commentary – SDLT Reporter ¶50-315

Successive leases

Commentary – SDLT Reporter ¶60-320

Transitional provisions

Commentary – SDLT Reporter ¶150-115