4. STAMP TAXES
- 4.1 Introduction and overview
- 4.2 What are the basic elements of the SDLT charge?
- 4.3 SDLT rates and bands
- 4.4 Chargeable consideration
- 4.5 Chargeable consideration and the interaction between SDLT and VAT
- 4.6 Consideration – is it all chargeable? (What is the purchaser paying for?)
- 4.7 What is the effective date of the transaction?
- 4.8 Liability, payment and compliance matters
- 4.9 What is the position when the purchase price is not paid in one go?
- 4.10 Buying in bulk – multiple dwellings relief