– see also Stamp taxes

Adjudication

Commentary – SDLT Reporter ¶90-815

Administration

Commentary – SDLT Reporter ¶31-000

Anti-avoidance

Commentary – Tax Reporter ¶1233-400

Avoidance of double tax

Commentary – SDLT Reporter ¶150-100–SDLT Reporter ¶150-120

Care home costs

Commentary – 21.6.3

Charge having characteristics of stamp duty, compatibility with Community law

Case Law – Fazenda Pública v. Solisnor-Estaleiros Navais SA (Case C-130/96). [1998] BVC 350

Compliance a 'non-subject'

Commentary – SDLT Reporter ¶90-800

Continuing scope

Commentary – SDLT Reporter ¶10-005

Corporate relief

Summary

Commentary – SDLT Reporter ¶80-500

Exempt SDLT transactions compared

Commentary – SDLT Reporter ¶31-100

Exemption

Legislation/Regulatory – SSAA92 s. 188

Jurisdiction

Commentary – Essential Tax Companion ¶65000

Legal background

Commentary – Essential Tax Companion ¶65000

Lifetime transfers

Commentary – Tax Reporter ¶617-550

Member states maintaining or introducing

Legislation/Regulatory – Dir. 2006/112 art. 401

Outside scope of VAT

Payments made for outside scope items

Commentary – VAT Reporter ¶10-604

Payments received for non-supplies

Commentary – VAT Reporter ¶10-602

Overview

Commentary – SDLT Reporter ¶10-000

Partnerships

Commentary – SDLT Reporter ¶110-615

Pension schemes

Commentary – SDLT Reporter ¶40-605

Practical sanction for failure to stamp

Commentary – SDLT Reporter ¶90-800

Practical trust issues

Life cycle of trust

Commentary – SDLT Reporter ¶120-200–SDLT Reporter ¶120-245

Wills and deceased estates

Commentary – SDLT Reporter ¶120-300–SDLT Reporter ¶120-320

Pre-1 December 2003

Commentary – Essential Tax Companion ¶65000

Registration requirement for trusts

Commentary – 26.132.5.11

Reserve tax

– see Stamp duty reserve tax

SP 10/79

Commentary – 15.2.8

Stamp duty land tax

– see Stamp duty land tax

Table of common trust liabilities

Commentary – SDLT Reporter ¶120-400

Taxable property

Commentary – 8.15

Transitional provisions

Commentary – SDLT Reporter ¶150-110

Voluntary tax

Commentary – SDLT Reporter ¶90-800