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

Commentary – Stamp Taxes Reporter ¶130-400–Stamp Taxes Reporter ¶130-420

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