Land transaction tax (LTT)
Acquisitions and disposals
Buyer and seller
Chargeable
Chargeable interest
Commonhold
Completion
Contract and transfer
Contracts for transfer to third party
Effective date
English transaction
Exchanges
Exchanges of interests
Combination of exchange and gift
Generally
WRA interpretation
Exempt interests
Exempt transactions
Acquisitions
Assents
Chargeable consideration
Dissolution
Divorce
Generally
Variation of testamentary dispositions
Generally
Group relief
LTT calculation
LTT treatment
Ordinary partnership transactions
Practical issues
Pre-emption
Priority of section 10 over section 11
Registration requires for return
Representative capacity
Section 12
Effect
Generally
Part transfer
Rule
Statutory background
Substantial performance
Amount of consideration paid
Generally
Separate and notifiable transactions
Subsequent rescission/annulment
Taking possession
Transfer form
Transfer of rights
Original contract
Welsh transaction
WRA certificate
WRA guidance