Assignment of rights

Assignments of rights

Connected parties

Free-standing transfers


New rules from 17 July 2013

Application to Schedule 2A and some key terms

Basic structure

Cases of connection — the minimum consideration rule

Exclusion from Sch. 2A

Pre-completion transaction not a SDLT transaction

Relief from charge

SDLT transactions arising pursuant to a free-standing transfer

SDLT transactions arising pursuant to an assignment of rights

Tax avoidance arrangements

Transition in Scotland to the Land and Buildings Transaction Tax

Original buyer


Pre-completion transaction

WRA guidance