Acquisitions and disposals

Commentary – Land Transaction Tax (Wales) ¶301-200

Buyer and seller

Commentary – Land Transaction Tax (Wales) ¶301-100

Chargeable

Commentary – Land Transaction Tax (Wales) ¶301-050

Chargeable interest

Commentary – Land Transaction Tax (Wales) ¶301-150

Commonhold

Commentary – Land Transaction Tax (Wales) ¶301-350

Completion

Commentary – Land Transaction Tax (Wales) ¶301-420

Contract and transfer

Commentary – Land Transaction Tax (Wales) ¶301-410

Contracts for transfer to third party

Commentary – Land Transaction Tax (Wales) ¶301-440

Effective date

Commentary – Land Transaction Tax (Wales) ¶301-300

English transaction

Commentary – Land Transaction Tax (Wales) ¶301-800

Exchanges

Commentary – Land Transaction Tax (Wales) ¶301-550

Exchanges of interests

Combination of exchange and gift

Commentary – Land Transaction Tax (Wales) ¶303-410

Generally

Commentary – Land Transaction Tax (Wales) ¶303-400

WRA interpretation

Commentary – Land Transaction Tax (Wales) ¶303-420

Exempt interests

Commentary – Land Transaction Tax (Wales) ¶301-250

Exempt transactions

Acquisitions

Commentary – Land Transaction Tax (Wales) ¶302-200

Assents

Commentary – Land Transaction Tax (Wales) ¶302-400

Chargeable consideration

Commentary – Land Transaction Tax (Wales) ¶302-100

Dissolution

Commentary – Land Transaction Tax (Wales) ¶302-300

Divorce

Commentary – Land Transaction Tax (Wales) ¶302-300

Generally

Commentary – Land Transaction Tax (Wales) ¶302-000

Variation of testamentary dispositions

Commentary – Land Transaction Tax (Wales) ¶302-500

Generally

Commentary – Land Transaction Tax (Wales) ¶300-000Land Transaction Tax (Wales) ¶301-000 ; Land Transaction Tax (Wales) ¶314-000

Group relief

Commentary – Land Transaction Tax (Wales) ¶301-490

LTT calculation

Commentary – Land Transaction Tax (Wales) ¶311-000

LTT treatment

Commentary – Land Transaction Tax (Wales) ¶301-350

Ordinary partnership transactions

Commentary – Land Transaction Tax (Wales) ¶306-200

Practical issues

Commentary – Land Transaction Tax (Wales) ¶301-480

Pre-emption

Commentary – Land Transaction Tax (Wales) ¶301-500

Priority of section 10 over section 11

Commentary – Land Transaction Tax (Wales) ¶301-485

Registration requires for return

Commentary – Land Transaction Tax (Wales) ¶313-800

Representative capacity

Commentary – Land Transaction Tax (Wales) ¶309-500

Section 12

Effect

Commentary – Land Transaction Tax (Wales) ¶301-470

Generally

Commentary – Land Transaction Tax (Wales) ¶301-460 ; Land Transaction Tax (Wales) ¶301-490

Part transfer

Commentary – Land Transaction Tax (Wales) ¶301-475

Rule

Commentary – Land Transaction Tax (Wales) ¶301-465

Statutory background

Commentary – Land Transaction Tax (Wales) ¶300-010

Substantial performance

Amount of consideration paid

Commentary – Land Transaction Tax (Wales) ¶301-430

Generally

Commentary – Land Transaction Tax (Wales) ¶301-430

Separate and notifiable transactions

Commentary – Land Transaction Tax (Wales) ¶301-430

Subsequent rescission/annulment

Commentary – Land Transaction Tax (Wales) ¶301-430

Taking possession

Commentary – Land Transaction Tax (Wales) ¶301-430

Transfer form

Commentary – Land Transaction Tax (Wales) ¶301-400

Transfer of rights

Original contract

Commentary – Land Transaction Tax (Wales) ¶301-450

Welsh transaction

Commentary – Land Transaction Tax (Wales) ¶301-800

WRA certificate

Commentary – Land Transaction Tax (Wales) ¶313-800

WRA guidance

Commentary – Land Transaction Tax (Wales) ¶301-810