Anti-avoidance

Dwelling, relief

Excluded transactions

Linked transactions relating to

Partnerships

Rate of tax

Higher-rates transaction

Planning points

Transfers involving

Relief

Relief, overview

SDLT relief

Single transaction relating to

Transfers involving, stamp duty land tax relief

Adjustment for change of circumstances

Amount of tax chargeable

Dwelling, rules for determining

Enquiries into returns

Generally

Interest on unpaid tax

Key terms

Partnerships

Percentages

Relevant transactions

Transfers, relief

Extension to shared ownership

Linked transactions

Transactions from 4 December 2014

Transactions to which Sch. 6B applies

Transactions up to 3 December 2014