Commentary references

Found 16 results.

Stamp Duty Land Tax > ¶120-000 Trusts and deceased estates

¶120-400 Table of commonest stamp duty and SDLT liabilities for trusts and deceased estates
Stamp Duty Land Tax > ¶30-000 Chargeable transactions > ¶31-100 Comparison of stamp duty and SDLT exemptions

¶31-100 Comparison of stamp duty and SDLT exemptions
Stamp Duty Land Tax > ¶30-000 Chargeable transactions > ¶30-800 Liquidations and dividends in specie

¶30-800 Liquidations
Stamp Duty Land Tax > ¶30-000 Chargeable transactions > ¶30-200 No chargeable consideration

¶30-200 No chargeable consideration
Stamp Duty Land Tax > ¶40-000 Chargeable consideration > ¶41-900 Connected companies market value rule

¶41-900 Overview
Stamp Duty Land Tax > ¶110-000 Partnerships > ¶110-600 Remaining provisions of Schedule 15

¶110-600 Application of exemptions and reliefs
Stamp Duty Land Tax > ¶120-000 Trusts and deceased estates > ¶120-200 Practical stamp duty and SDLT issues: The life cycle of a trust

¶120-205 Starting a trust
Stamp Duty Land Tax > ¶30-000 Chargeable transactions > ¶30-800 Liquidations and dividends in specie

¶30-810 Deemed market-value rule
Stamp Duty Land Tax > ¶120-000 Trusts and deceased estates > ¶120-200 Practical stamp duty and SDLT issues: The life cycle of a trust

¶120-210 Appointment of trustees
Stamp Duty Land Tax > ¶120-000 Trusts and deceased estates > ¶120-200 Practical stamp duty and SDLT issues: The life cycle of a trust

¶120-215 Appointment of capital
Stamp Duty Land Tax > ¶120-000 Trusts and deceased estates > ¶120-200 Practical stamp duty and SDLT issues: The life cycle of a trust

¶120-220 Partitions
Stamp Duty Land Tax > ¶120-000 Trusts and deceased estates > ¶120-300 Some practical stamp duty and SDLT issues: Wills and deceased estates

¶120-320 Deeds of variation
Tax Planning > Businesses > Disincorporating a business > Tax consequences of disincorporation > Consequences for the business owner

B-70-250 Other consequences for the business owner
Direct Tax Reporter > RECONSTRUCTIONS > ¶762-000 BUSINESS RESTRUCTURING & RECONSTRUCTIONS > ¶763-800 PART 6 – CASE STUDIES

¶763-840 Case study: partition of property investment company by way of distribution in the course of a winding up under Insolvency Act 1986, s. 110
Direct Tax Reporter > RECONSTRUCTIONS > ¶762-000 BUSINESS RESTRUCTURING & RECONSTRUCTIONS > ¶763-800 PART 6 – CASE STUDIES

¶763-850 Case study: partition of property investment company by way of capital reduction
Direct Tax Reporter > PARTNERSHIPS > ¶286-000 PARTNERSHIPS > ¶286-000 PART 1: STRUCTURAL ISSUES > ¶287-815 CHAPTER 7: STAMP DUTY LAND TAX AND LAND AND BUILDINGS TRANSACTION TAX > ¶288-310 REMAINING PROVISIONS OF SCHEDULE 15

¶288-310 Application of exemptions and reliefs