– see also Stamp taxes

Adjudication

Compulsory instances

Generally

Administration

Anti-avoidance

Appeals

Assumption of debt

Avoidance of double tax

Bearer instruments, charge on

Care home costs

Charge having characteristics of stamp duty, compatibility with Community law

Continuing scope

Corporate relief

Summary

Denoting stamp

Dividends in specie

Exchange of stocks and securities

Exempt SDLT transactions compared

Exemption

Exemptions

Between depositary-receipt system and clearance system

Exempt stocks

Loan capital

Miscellaneous

Non-sterling-denominated loan

Renounceable letters of allotment

Repurchase arrangement

Sales to intermediaries

Substitute instruments

Generally

Instrument, meaning

Jurisdiction

Late appeals

Legal background

Legislation

Statutory provisions

Lifetime transfers

Limited-liability partnership, incorporation of

Member states maintaining or introducing

Outside scope of VAT

Payments made for outside scope items

Payments received for non-supplies

Overview

Partnerships

Pension schemes

Person liable

Practical trust issues

Life cycle of trust

Wills and deceased estates

Pre-1 December 2003

Purchase by company of its own shares

Rates of duty

Registration requirement for trusts

Release of debt, example

Reserve tax

Scheme of reconstruction, relief for

Claims for relief

Generally

Scope

SP 10/79

Stamp duty land tax

Table of common trust liabilities

Taxable property

Territorial scope

Timing and payment

Transfers in contemplated sale

Transfers into clearance services

Transfers into depository-receipt schemes

Cancellation of receipt

Generally

Transfers of partnership interests

Example

Generally

Transfers on sale

Transfers to CREST

Transitional provisions

Unit trust