– see also 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