– see also Consideration

Annuities

Commentary – Stamp Taxes Reporter ¶41-800

Assumption of debts

Gifts

Commentary – Stamp Taxes Reporter ¶40-720

Joint owners

Commentary – Stamp Taxes Reporter ¶40-710

Meaning

Commentary – Stamp Taxes Reporter ¶40-705

Nil-rate band discretionary trusts

Commentary – Stamp Taxes Reporter ¶40-725

Overview

Commentary – Stamp Taxes Reporter ¶40-700

Planning obligations

Commentary – Stamp Taxes Reporter ¶40-715

Chargeable consideration

Assumption of debts

Commentary – Stamp Taxes Reporter ¶40-700–Stamp Taxes Reporter ¶40-725

Employment situations

Commentary – Stamp Taxes Reporter ¶41-100

Gifts

Exempt transactions

Commentary – Stamp Taxes Reporter ¶40-720

Generally

Commentary – Stamp Taxes Reporter ¶40-720

Nil-rate band discretionary trusts

Commentary – Stamp Taxes Reporter ¶40-725

Indemnities by purchaser

Commentary – Stamp Taxes Reporter ¶41-300

Leases

Obligations

Commentary – Stamp Taxes Reporter ¶41-225

Reverse premium

Commentary – Stamp Taxes Reporter ¶41-275

Surrender of old lease for new lease

Commentary – Stamp Taxes Reporter ¶41-250

Pension schemes

Commentary – Stamp Taxes Reporter ¶40-605

Reverse premiums

Commentary – Stamp Taxes Reporter ¶41-275

Services

Commentary – Stamp Taxes Reporter ¶41-000

Value of supply

Acquisitions

Legislation/Regulatory – VATA94 s. 20(4)

Reverse charge on gas and electricity supplied by persons outside the UK

Legislation/Regulatory – VATA94 Sch. 6, para. 8

Reverse charge services

Legislation/Regulatory – VATA94 Sch. 6, para. 8

Supply of goods or services

Legislation/Regulatory – VATA94 s. 19(3)

Works

Charging provision

Commentary – Stamp Taxes Reporter ¶40-900

Exclusion from consideration

Commentary – Stamp Taxes Reporter ¶40-905

Renewables

Commentary – Stamp Taxes Reporter ¶40-905