Presence of fixtures

Capital sum paid to lessor

Commentary – Tax Reporter ¶1232-750

Generally

Commentary – Tax Reporter ¶1232-600

LBTT

Commentary – Tax Reporter ¶1232-725

No election for declaration of trust to be stampable document

Commentary – Tax Reporter ¶1232-675

Parinv (Hatfield) case

Commentary – Tax Reporter ¶1232-650

SDLT

Commentary – Tax Reporter ¶1232-700
HMRC Guidance – SDLTM00280

Stamp duty

Commentary – Tax Reporter ¶1232-625

Stamp duty

Attribution of value

Commentary – Tax Reporter ¶1232-325

Block-discounting arrangements

Commentary – Tax Reporter ¶1232-350

Execution of documents offshore

Commentary – Tax Reporter ¶1232-400

Generally

Commentary – Tax Reporter ¶1232-300
Case Law – Drages Ltd. v. Commissioners of Inland Revenue ; Lions, Ltd. v. Gosford Furnishing Co., Ltd., and Commissioners of Inland Revenue

Resting on contract

Commentary – Tax Reporter ¶1232-425

Transferring the benefit of the lease

Commentary – Tax Reporter ¶1232-375