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