Welsh Revenue Authority (WRA)
Assessments
Conditions
Further restriction
Procedure
Time limits
Duty to keep records
Enquiry powers
Amendment
Completion
Notice
Period
Referring a question
Return
Right to apply for closure
Scope of
Further investigatory powers
Access to computers
Copying and removing documents
Generally
Guidance
Alternative property finance
Anti-avoidance
Application of SDLT to Wales
Charities relief
Conveyance to third party
Exchanges
Land transaction tax
Later linked transactions
Leases
Multiple dwellings relief
Partnerships
Pre-completion transactions
Reconstruction and acquisition reliefs
Relief for first-time buyers
Shared ownership leases
Transitional provisions
Unascertained consideration
Information notice
Complying
General restrictions
Restrictions
Investigatory powers
Debtor contact notices
Generally
Groups of undertakings
Identification notices
Taxpayer notices
Third-party notices
Tribunal approval
Types of information notice
Land transaction tax
Legal professional privilege
Offences relating to information notices
Penalty regime
Features
Reasonable excuse
Powers to inspect
Business premises
Premises and property
Valuation purposes
Procedure for tribunal hearings
Protection
Auditors
Journalistic material
Personal records
Specific material
Tax advisers
Tax determination
No return made
Return supersedes
Taxpayer notices