Definition

Scope

Commentary – Stamp Taxes Reporter ¶20-700

Division

Treatment of

Commentary – Land Transaction Tax (Wales) ¶303-500

Exempt from charge

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-420

Exempt interest

Commentary – Stamp Taxes Reporter ¶10-400 ; Stamp Taxes Reporter ¶20-715

Fixtures vs chattels

Commentary – Stamp Taxes Reporter ¶20-710

Goodwill

Commentary – Stamp Taxes Reporter ¶20-720

Land

Commentary – Stamp Taxes Reporter ¶20-705

Meaning

Commentary – Stamp Taxes Reporter ¶10-400

Notifiable transactions

Commentary – Stamp Taxes Reporter ¶90-010

Overview

Commentary – Stamp Taxes Reporter ¶10-100

Partition

Treatment of

Commentary – Land Transaction Tax (Wales) ¶303-500

Partnerships

Transfers from partnerships

Commentary – Stamp Taxes Reporter ¶110-500–Stamp Taxes Reporter ¶110-515

Transfers of partnership interests

Commentary – Stamp Taxes Reporter ¶110-400–Stamp Taxes Reporter ¶110-445

Transfers to partnerships

Commentary – Stamp Taxes Reporter ¶110-300–Stamp Taxes Reporter ¶110-335