Purchasers
Amendment of LTR
Commentary –
Stamp Taxes Reporter ¶90-500
Bearing capital gains tax liability
Commentary –
Stamp Taxes Reporter ¶41-450
Bearing inheritance tax liability
Commentary –
Stamp Taxes Reporter ¶41-400
Charge by HMRC, effect upon
Legislation/Regulatory –
IHTA84 s. 239
Details in LTR
Commentary –
Stamp Taxes Reporter ¶90-320
Inheritance tax
Disposal of property for value
Commentary –
Tax Reporter ¶183-285
Exceptions from liability
Commentary –
Tax Reporter ¶183-185
Joint purchasers
Land transactions
Commentary –
Stamp Taxes Reporter ¶20-800
Liability for LTR
Commentary –
Stamp Taxes Reporter ¶90-205
Liability to pay
Commentary –
Stamp Taxes Reporter ¶11-100
;
Stamp Taxes Reporter ¶50-400
Meaning
Legislation/Regulatory –
IHTA84 s. 272
Trust income beneficiaries
Commentary –
Stamp Taxes Reporter ¶120-225