Multiple dwellings
Anti-avoidance
– see Anti-avoidance
Dwelling, relief
Commentary –
SDLT Reporter ¶70-930
Excluded transactions
Legislation/Regulatory –
LBTTSA13 Sch. 5, para. 6
Linked transactions relating to
Legislation/Regulatory –
LBTTSA13 Sch. 5, para. 5
Partnerships
Legislation/Regulatory –
FA2003 Sch. 4ZA, para. 14
;
FA2016 s. 128(3)
Rate of tax
Higher-rates transaction
Commentary –
SDLT Reporter ¶50-107
Planning points
Commentary –
SDLT Reporter ¶50-125
Transfers involving
Commentary –
SDLT Reporter ¶50-120
Relief
Legislation/Regulatory –
FA2015 s. 69
Relief, overview
Legislation/Regulatory –
FA2015 s. 69
;
LBTTSA13 Sch. 5, para. 1
SDLT relief
Single transaction relating to
Legislation/Regulatory –
LBTTSA13 Sch. 5, para. 4
Transfers involving, stamp duty land tax relief
Adjustment for change of circumstances
Legislation/Regulatory –
FA2003 Sch. 6B, para. 6
Amount of tax chargeable
Legislation/Regulatory –
FA2003 Sch. 6B, para. 4
Dwelling, rules for determining
Legislation/Regulatory –
FA2003 Sch. 6B, para. 7
Enquiries into returns
Legislation/Regulatory –
FA2003 Sch. 10, para. 12(2A)
HMRC Guidance –
CH23540
;
SDLTM07100
;
SDLTM23013
;
SDLTM31905
;
SDLTM50100
;
SDLTM50200
;
SDLTM80010
Generally
Interest on unpaid tax
Legislation/Regulatory –
FA2003 s. 87(3)
HMRC Guidance –
SDLTM13185
Key terms
Legislation/Regulatory –
FA2003 Sch. 6B, para. 3
Partnerships
Legislation/Regulatory –
FA2003 Sch. 15, para. 11(2C), 19(2C)
Percentages
Legislation/Regulatory –
FA2003 Sch. 6B, para. 5
HMRC Guidance –
SDLTM34250
Relevant transactions
Legislation/Regulatory –
FA2003 Sch. 6B, para. 2
Transfers, relief
Extension to shared ownership
Commentary –
SDLT Reporter ¶70-900
Linked transactions
Commentary –
SDLT Reporter ¶11-338
Transactions from 4 December 2014
Commentary –
SDLT Reporter ¶70-910
Transactions to which Sch. 6B applies
Commentary –
SDLT Reporter ¶70-900
Transactions up to 3 December 2014
Commentary –
SDLT Reporter ¶70-910
