Accrued income scheme

Acquisition

Amount of tax chargeable

Generally

Nature

Three conditions

Withdrawal

Acquisition by companies

Compliance on withdrawal

Conditions

Disqualifying change of control within three years

Exceptions

Generally

Recovery of SDLT

Withdrawal

Acquisition by employer

Relocation of employment

Acquisition by house-building companies

Generally

Acquisitions by persons exercising collective rights

Acquisitions by property traders

Personal representatives

Relocation of employment

Acquisitions by registered providers of social housing/RSLs

Acquisitions by registered social landlords

Nature

Acquisitions of residential property

Chain of transactions breaks down

Definitions

Generally

Housebuilder acquiring new dwelling

Nature

Property trader acquiring new dwelling

Advance corporation tax

Agricultural property

Alternative finance investment bonds

Basic principles

Nature

Alternative property finance

Generally

Architecture and types

Building societies

Business property

Capital allowances

Chargeable gains

Disposal of business on retirement

Entrepreneurs' relief

Gift hold-over relief

Re-investment relief

Roll-over relief

Taper relief

Charitable trusts

Charities

Charitable trusts

Charity, meaning

Claims

Claw-back

Conditions

Eligibility

FA 2004 regime

Generally

Withdrawal

Claims

Companies

Acquisition relief

Group relief

– see Group relief

Reconstruction relief

Statutory provisions

Transitional provisions

Compulsory purchase

Generally

Compulsory purchase relief

Compulsory purchases

Corporate restructuring and subsale

Corporation tax

Declaration returns

Dedicated mobile assets

Disabled persons

Disadvantaged areas

Double charges

Double taxation

Dwellings and leases

Dwellings open to public

Employee share ownership trusts

Entrepreneurs

Entrepreneurs' relief

Excessive assessments

Exempt gas, expenditure relating to

Exploration and appraisal expenditure

Financing of purchase

Alternative finance-investment bonds

Crofting community right-to-buy relief

Friendly societies

Generally

Group relief

Health bodies

Held-over gain relief

Income tax

Incorporation of limited-liability partnership

Nature

Inheritance tax

Agricultural property relief

Business property relief

Generally

Quick succession

Sale of interest in land

Sale of quoted shares and securities

Sale of related property

Taper relief

Transfers on death

Interest relief

Land sold to financial institution

Leased to person

Living accomodation by employees or partners in trade

Long-term assets other than non-dedicated mobile assets

Loss on sale relief

Losses

Mandatory to claim on first return

Miscellaneous amendments

Multiple dwellings

Nature

Non-dedicated mobile assets, expenditure incurred on

Overview

Partnerships

Peer to peer investments relief

Personal

Planning obligations (compliance)

Planning obligations relief

Pre-trading expenditure

Public bodies

Qualifying property rental business

Re-investment relief

Reconstruction

Generally

Nature

Scheme for

Two conditions under Sch. 17, para. 2

Undertaking

Reconstruction relief

Generally

Scheme for reconstruction

Scope

Reliefs affected by cap

Relocation relief from employer

Generally

Relocation relief from property trader

Conditions

Generally

Withdrawal

Rent a room

Reorganisation of parliamentary constituencies

Claims

Definitions

Generally

Research expenditure

Residence

Resold to person

Restriction on

Retirement relief

Roll-over

Roll-over relief

Sale and leaseback

Nature

Overview

Sale of related property after death

Sales of land after death

Beneficiary, to

Change in land/interest in land between death and sale

Change in value between death and sale

Compulsory acquisition

Date of sale/purchase

Exchange for other property

Expenses of sale/purchase

Fourth year after death

Leases not exceeding fifty years

Minimal difference in value

Option, exercise of

Personal representatives, treatment of

Price exceeds value on death

Purchase after sale

Sale value

Time limits for claims

Trustees

Valuation by reference to other interests

Sales of quoted shares after death

Acquisitions between death and sale

Amount of

Calls, payment of

Cancelled investments

Capital receipts

Changes in holdings

Claims

Date of sale/purchase

Exchanges for other property

Limitation of loss claimed

Option, exercise of

Part of fund only in estate

Personal representatives

Price, determination of

Purchases after sale, effect of

Qualifying investments

Specific investments, value of

Suspended investments

Time limits for claims

Trustees

Value

Settled property

Share loss relief

Social housing

Generally

Rent to shared-ownership lease

Right to buy

Shared-ownership leases

Treatment of staircasing transactions

Treatment staircasing transactions

Status of buyer or occasion of transaction

Sub-sales

Taper relief

– see Taper relief

Tax avoidance

Transfers involving multiple dwellings

Chargeable transaction to which Sch. 6B applies

Extension of relief to shared ownership

Unit trusts

'seeding relief'

Companies, as

Conditions

Consultation on SDLT treatment of PAIFs and CoASCs

Generally

Issue of units

Meanings

Surrender of units

Treatment

Umbrella schemes

Value added tax

Venture capital trusts

Withdrawal

Woodlands

– see Woodlands

Working farmhouses

Works