Uncertain consideration
Adjustment of SDLT
Commentary –
Stamp Taxes Reporter ¶41-705
;
Stamp Taxes Reporter ¶90-215
Deferred payment of tax
Commentary –
Stamp Taxes Reporter ¶90-215
Rents
Abnormal increases
Commentary –
Stamp Taxes Reporter ¶60-425
Assignments treated as grants
Commentary –
Stamp Taxes Reporter ¶60-425
Calculation
Commentary –
Stamp Taxes Reporter ¶60-425
Initial valuation
Commentary –
Stamp Taxes Reporter ¶60-425
Subsequent adjustments
Commentary –
Stamp Taxes Reporter ¶60-425
Substantial performance triggers notification
Commentary –
Stamp Taxes Reporter ¶60-425
Temporal discount rate
Commentary –
Stamp Taxes Reporter ¶60-425