– see also Stamp duty land tax

Agreement and declaration of trust executed in Jersey, ad valorem duty

Allotment of shares

Building transactions

Collective enfranchisement, acquisition of freehold interest and headlease of property



Direct from vendor to sub-purchaser

Series of transactions

Unstamped documents executed abroad used as evidence

Deed of agreement

Execution of option lease, rate of duty


Body of persons established for charitable purposes only

Demerger, transactions solely for effecting an exempt distribution

Inland Revenue practice

Exemption for SIP shares

Fraudulent misrepresentation


Issue of new stock after redemption

Issue of shares

Into clearance service

Partly-paid before introduction on duty


Land transactions

Landlord and tenant

Agricultural holding, occupancy

Business premises, security of tenure

Business tenancy, compensation for adherent goodwill

Furnished rooms, occupancy

Lease, entitlement to recover balance of rent due under agreement


Assignees removal of conservatory, award of damages to tenant

Assignment, rent part of consideration

Recovery of balance of rent due under agreement, entitlement

Restrictive covenants

Penalty for late delivery of Land Transaction Return

Penalty for late submission of stamp duty land tax return

Permission to notify a late appeal

Premiums for leases

Instalment payments

Liability to ad valorem duty

Payment on total amount of premium

Production of instrument of conveyance, compulsory purchase by railway company

Property subject to a lease


Rectification of Patents Register

Regions of UK


Issue of new shares

Transfer of property between associated companies

Transfer of shares

Sale of land, value added tax

Series of transactions


Pre-ordained, tax avoidance

Stamp duty land tax

Anti-avoidance provisions in FA 2003, s. 75A and s. 75B

Appeal against discovery assessments

Application by HMRC to stay behind final resolution

Application by taxpayers for hearing on validity of discovery assessments as preliminary issue

Application for issue of a closure notice

Application for permission to appeal out of time

Application for permission to notify a late appeal to the tribunal

Application of Finance Act 2003, s. 45(3)

Avoidance scheme involving reduction of capital

Charities relief, land purchase by bare trustee for tenants in common

Duty to notify within the time limited

Effect of Finance Act 2003 (FA 2003), s. 45

Failure to file SDLT 1 on time

HMRC reasonably required disclosure prior to closure

Interpretation and application of FA 2003, s. 71A

Late filing of Land Transaction Return

Late filing of SDLT 1 form

Late filing penalty

Late notification of appeal to the tribunal

Late submission of return

Minister of the Crown exemption, land purchase by bare trustee for tenants in common

Partnership acquisition structured to mitigate charge

Quantum of chargeable consideration liable to SDLT

Rate of tax

Repayment of SDLT, FTT lacked jurisdiction

Sale and subsale to financial institution

Strike out application by HMRC

Sub-sale relief, partnership provisions reducing chargeable consideration

Value of transaction

Stamp duty reserve tax

1.5% charge on issues to clearance services or in exchange for depositary receipts

Claim to restitution by way of mistake

Extended limitation period under Limitation Act 1980

Title transferred by bill of sale

Exemption for ships or vessels


Title transferred by delivery

Transfer of partly developed property

Transfer of shares

Change in value of shares after capital reorganisation

Redemption of units in specie


Unit trust schemes, conveyance on sale