Higher rate tax

Acquisitions of interests in the same dwelling through different transactions

Alternative finance arrangements

Amount of tax chargeable

Appurtenant rights, meaning

Attributable, meaning

Collective investment scheme, meaning

Company, meaning

Dwelling, meaning

Dwellings made available to the public

Employees/partners, dwellings for occupation by

Farmhouses

Financial institutions acquiring dwellings in the course of lending

Generally

Higher threshold interest, meaning

Letting

Multiple dwellings

Non-qualifying individuals

Partnerships

Property developers

Regulations

Trading

Transactions involving higher threshold interest

Withdrawal of relief