Assignment by the lessor of the plant and machinery and the lease
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