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