Non-monetary consideration
Annuities
Assumption of debts
Gifts
Joint owners
Meaning
Nil-rate band discretionary trusts
Overview
Planning obligations
Chargeable consideration
Assumption of debts
Employment situations
Gifts
Exempt transactions
Generally
Nil-rate band discretionary trusts
Indemnities by purchaser
Leases
Obligations
Reverse premium
Surrender of old lease for new lease
Pension schemes
Reverse premiums
Services
Value of supply
Acquisitions
Reverse charge on gas and electricity supplied by persons outside the UK
Reverse charge services
Supply of goods or services
Works
Charging provision
Exclusion from consideration
Renewables