Cash contributions made by developers

Commentary – Indirect Tax Reporter ¶37-325

Compliance with, stamp duty land tax

Legislation/Regulatory – FA2003 s. 61
HMRC Guidance – SDLTM00700 ; SDLTM22505

Dedication of roads and sewers

Commentary – Indirect Tax Reporter ¶37-275

Generally

Commentary – Indirect Tax Reporter ¶37-250

Planning gain agreements

Commentary – Indirect Tax Reporter ¶51-560

Summary

Commentary – Indirect Tax Reporter ¶37-225

TCPA 1990, s. 106 and similar agreements

Commentary – Indirect Tax Reporter ¶34-025 ; Indirect Tax Reporter ¶37-300

Transfers of roads, etc. to management companies

Commentary – Indirect Tax Reporter ¶37-350