Part 2 Value added tax
Part 4 Stamp duty land tax
- s.42 The tax 11 cases
- s.43 Land transactions 18 cases
- s.44 Contract and conveyance 16 cases
- s.45 Transactions entered into before completion of contract 15 cases
- s.46 Options and rights of pre-emption 3 cases
- s.48 Chargeable interests 11 cases
- s.49 Chargeable transactions 6 cases
- s.55 Amount of tax chargeable: general 10 cases
- s.58D Transfers involving multiple dwellings 5 cases
- s.71A Alternative property finance: land sold to financial institution and leased to person 5 cases
- s.73 Alternative property finance: land sold to financial institution and re-sold to person 3 cases
- s.75A Anti-avoidance 8 cases
- s.76 Duty to deliver land transaction return 8 cases
- s.77 Notifiable transactions 4 cases
- s.78 Returns, enquiries, assessments and related matters 5 cases
- s.85 Liability for tax 3 cases
- s.116 Meaning of “residential property” 7 cases
- s.119 Meaning of “effective date” of a transaction 6 cases
SCHEDULE 4 Stamp duty land tax: chargeable consideration
- Sch.4 para.1 Money or money’s worth 7 cases
- Sch.4 para.4 Just and reasonable apportionment 3 cases
- Sch.4 para.5 Exchanges 3 cases
SCHEDULE 10 Stamp duty land tax: returns, enquiries, assessments and appeals
- Sch.10 para.1 Contents of return 3 cases
- Sch.10 para.6 Amendment of return by purchaser 7 cases
- Sch.10 para.12 Notice of enquiry 7 cases
- Sch.10 para.23 Completion of enquiry 5 cases
- Sch.10 para.25 Determination of tax chargeable if no return delivered 4 cases
- Sch.10 para.28 Assessment where loss of tax discovered 3 cases
- Sch.10 para.34 Claim for relief for overpaid tax etc 7 cases
- Sch.10 para.34A Cases in which Commissioners not liable to give effect to a claim 6 cases
- Sch.10 para.34B Making a claim 5 cases
- Sch.10 para.35 Right of appeal 3 cases
SCHEDULE 16 Stamp duty land tax: trusts and powers
- Sch.16 para.3 Bare trustee 3 cases