'mixed' property transactions

Commentary – Land and Buildings Transaction Tax (Scotland) ¶201-220

'most suitable use' application

Commentary – Land and Buildings Transaction Tax (Scotland) ¶201-230

Apportionment where part residential

Commentary – 3.4

Conversion into dwellings or residential buildings

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 1(b), Note (7)-(10)

Supply of construction services to relevant housing association

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 3

Definition

Commentary – Land and Buildings Transaction Tax (Scotland) ¶201-200 ; Land Transaction Tax (Wales) ¶308-225 ; Stamp Taxes Reporter ¶50-200 ; 3.3.2

Fee simple, grant of

Buildings under construction

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(a)(i)

New buildings

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(a)(ii)

Supplies arising from

Legislation/Regulatory – VATA94 s. 96(10B)

Linked transactions

Commentary – 2.7

Meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (7), (7A), (8)

New buildings

Fee simple, grant of

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(a)(ii)

Supplies arising from prior grant of fee simple

Legislation/Regulatory – VATA94 s. 96(10B)

Rates of charge

Commentary – 2.4.5

Rates of tax

Generally

Commentary – Stamp Taxes Reporter ¶50-110–Stamp Taxes Reporter ¶50-111

Leases

Commentary – Stamp Taxes Reporter ¶60-400

Removal of disadvantaged areas relief

Legislation/Regulatory – SI 2003/1056 reg. 2A

Residential property distinguished

Generally

Commentary – Stamp Taxes Reporter ¶50-200

Transaction re six or more properties

Commentary – 3.3.7

Value added tax interaction with stamp duty

Legislation/Regulatory – SP 11/91