– see also Stamp taxes

Adjudication

Administration

Anti-avoidance

Avoidance of double tax

Care home costs

Charge having characteristics of stamp duty, compatibility with Community law

Compliance a 'non-subject'

Continuing scope

Corporate relief

Summary

Exempt SDLT transactions compared

Exemption

Jurisdiction

Legal background

Lifetime transfers

Member states maintaining or introducing

Outside scope of VAT

Payments made for outside scope items

Payments received for non-supplies

Overview

Partnerships

Pension schemes

Practical sanction for failure to stamp

Practical trust issues

Life cycle of trust

Wills and deceased estates

Pre-1 December 2003

Registration requirement for trusts

Reserve tax

SP 10/79

Stamp duty land tax

Table of common trust liabilities

Taxable property

Transitional provisions

Voluntary tax