Accelerated payments

Acquisition by company, relief

Acquisition by house-building company

Acquisition by property trader

Acquisition reliefs

Adjustment where contingency ceases or consideration ascertained

Administration

Alternative finance arrangements

Alternative property finance

Alternative property finance relief

Amount of tax chargeable

Generally

Rent

Annual tax on enveloped dwellings

Anti-avoidance provisions

Appeals

Assessments

– see Assessments

Background

Building

Building society demutualisation

Buying FHL property

Calculating tax on non-residential and mixed transactions

Calculation on additional residential property

Corporate landlords

Mixed/commercial land and buildings

Spouses/civil partners

Careless or deliberate conduct

Certificates

Chain break-downs, acquisition by property trader

Charge

Chargeable consideration

Annuities, limited to twelve years' payments

Capital gains tax liability

Carrying out of works

Cases where conditions for exemption not fully met

Contingent, uncertain or unascertained

Costs of enfranchisement

Debt

Employment, by reason of

Exchanges

Foreign currency, conversion of amounts in

Generally

Indemnity given by purchaser

Inheritance tax liability

Just and reasonable apportionment

Money or money's worth

Non-monetary, valuation of

Partition or division, disregard of existing interest

Postponed

Provision of services

Public or educational bodies

Value added tax

Chargeable interests

Generally

Where the land is partly in England and partly in Wales

Chargeable transactions

Charging regime

Chargeable considerations

Chargeable interests

Chargeable transactions

Land transactions

Returns and payment

Charitable trusts

Charities

Generally

Overpaid claims, HMRC

Collection

Company, meaning

Comparisons with stamp duty

Completing the main land transaction return

Compliance

Compliance with planning obligations

Compulsory purchase facilitating development

Compulsory purchase to facilitate development

Connected companies, deemed market value

Contract and conveyance

Generally

Contributions

Corporate ownership

Corporate relief

Acquisition relief

Overview

Summary

Withdrawal of relief

Crofting community right to buy

Crown application

Death, testamentary dispositions etc.

Declaration by person authorised to act on behalf of individual

Defences against discovery assessments

Definitions

Difference between stamp duty

Compliance requirements

Obligation to pay not voluntary in SDLT

Transactions not instruments

Transfers in contemplation of a sale

Disadvantaged areas

– see also Disadvantaged areas

Generally

Disclosure regime

Discovery powers

Divorce

Divorce or dissolution of civil partnership, exempt transactions

Documents

Dwelling

Deemed

Definition

Higher-rates for additional dwellings

In the process of being constructed or adapted for use

Specific exclusions from

Suitable for use

Tie breaker test

Use as

Effective date of transaction

Effective date of transaction, meaning

Enquiries

Evidence in proceedings, money settlements

Exchanges

Exchanges of land

Exempt transactions

Exemptions from charge

Exercise of collective rights by tenants of flats

Financial institutions, land sold to and leased/re-sold to individual

Five-point housing plan, surcharge

Follower notices

Foreign purchasers

Fraudulent evasion of tax

General reliefs

Generally

Government departments

Granny annexes

Grant of leases by registered social landlords, exempt transactions

Grounds (meaning of, for SDLT)

Group relief

– see also Group relief

Generally

Group relief withdrawal

Health service bodies

Higher rates

Acquisition under regulated home reversion plan

Additional dwellings

Land purchased for commercial use

Properties occupied by certain employees etc.

HM Revenue and Customs, functions conferred on

Hotels and inns (not residential property)

House-building companies, acquisitions by

House-building company

Incapacitated persons, representatives

Incorporation of limited liability partnership

Information powers

– see Information

Instruments effecting

Insufficiency of disclosure

Insurance company demutualisation

Interaction with VAT

Chargeable consideration

Checks by HMRC for opted property underdeclarations

Effect of VAT rate change clarified

Generally

Joint purchase with a charity

Leases

Proceeds apportioned between property and contents: inaccurate or fraudulent value

Stamp duty charged on price of land including VAT

Stamp Office's practice with VAT charged subsequently

Statement of Practice

Transactions charged to tax

Transfer of business as a going concern

Value for VAT purposes includes taxes, duties, levies and charges

Interest

Penalties

Repayment of tax

Unpaid tax

Intra-group transfers

Investigatory powers

Islamic finance

Joint purchasers

Land transactions, meaning

Late payment interest charges

Lease and leaseback

Leases

– see also Leases and leasing

Charging provisions apply to grants only

Generally

Transactions deemed to be the grant of lease

Letting, trading in or redeveloping properties

Non-qualifying individual

Property development trade

Property trading business

Qualifying property rental business

Liability for tax

Liability to pay

Joint purchasers

Partners

Personal representatives

Purchaser

Trustees

Limited liability partnership incorporation

Linked transactions

List of reliefs

Main residence relief (SDLT)

Major interest in land

Meaning

Notifiable transactions, exception for certain transactions

Market value, meaning

Minor amendments of section 55 of FA 2003

Minors, parents or guardians

Multiple dwellings

– see also Multiple dwellings

Generally

Multiple dwellings relief

National purposes, acquisition by bodies established for

New SDLT rule

Nil-rate band discretionary trusts

Non-natural persons

Non-residents

Notifiable transactions

Nuclear transfer schemes

Open-ended investment companies

Options

Original relief for property developers

Partnerships

Property development business, definition

Outside scope of VAT

Payments made for outside scope items

Payments received for non-supplies

Overpaid tax (reclaiming)

Overpaid, recovery of

Overview

Chargeable interests

Chargeable transactions

Contracts

Effective date

Exchanges of land

Land transactions

Liability

Notifiable transactions

Options and pre-emptions

Partnerships

Penalties

Registration

Territorial scope

Transfer of rights

Trustees

Paper returns

Parliamentary constituencies, transfers in consequence of reorganisation

Partial relief

Generally

Withdrawal of relief

Partnerships

– see also Partnerships

Generally

Payment

Penalties

Penalties, errors in returns and late filing

Pension funds

Borrowing and mortgages

Linked transactions

Pension schemes, registration

Personal representatives

Personal representatives, acquisition by property trader from

Personal representatives, assets and appropriations by

Planning

Pre-completion transactions

Pre-emption rights

Property authorised investment funds and co-ownership authorised contractual schemes

Property traders

Property traders, acquisitions by

Public bodies, transfers involving

Purchased dwelling

Exception where purchaser has prior interest

Previous residence required to be disposed of entirely

Rates chargeable

Rates of

Reconstruction of company, relief

Reconstruction relief

Generally

Transition in Scotland to the Land and Buildings Transaction Tax

Withdrawal

Reconstructions and acquisitions reliefs

Record-keeping

Records

Recovery

Registered social landlords

Registered social landlords, acquisitions by

Registration of land transactions etc.

Regulations

Amount of tax chargeable

Anti-avoidance provisions

General powers

Implementation of reliefs

Repayments

Relevance for FHL properties

Relief for first-time buyers

Claiming of the relief

Eligibility for relief

First-time buyer, defined

Generally

Major interest

Relevant consideration, defined

Rules for determining what counts as a dwelling

Withdrawal of relief

Relief from charge

Reliefs

Overview

Reliefs from the higher rate (15%) charge

Background

Overview

Relocation, acquisition by employer/property trader

Rent, amount of tax chargeable

– see Rents

Residential and non-residential issues

Residential property, meaning

Returns

– see also Returns

Exemption

Right to buy transactions

Generally

Rent to mortgage or rent to loan, chargeable consideration

Shared ownership leases

Royal Mail Pension Plan transfer to new public scheme

Sale and leaseback

Settlements and powers

Sub-sales

Transfer of rights

Subsidiary dwellings

Substantial performance

Three forms

Threshold for higher rate

Time limits for claims, etc.

Time limits for discovery assessment

Time-limits extended by HMRC

Timing of payment of tax

Transactions involving pension funds

Transactions that require additional forms

Transfer of going concern

Transitional provisions

Contract entered into before first relevant date

Contract substantially performed before implementation date

Credit for ad valorem stamp duty paid

Earlier related transactions under stamp duty

Effect for stamp duty

Exercise of option or right of pre-emption before implementation date

Implementation date

Stamping of contract where transaction on completion subject to stamp duty land tax

Time for stamping agreement for lease

Trusts and powers

UK rates

Unit trust schemes

Variation of testamentary dispositions etc.

Zero carbon homes