SDLTM03600 - Scope: How much is chargeable: contents


SDLTM03700 General information on FA03/S50 and FA03/SCH4
SDLTM03710 Costs etc not treated as chargeable consideration
SDLTM03800 Interaction with VAT FA03/SCH4/PARA2
SDLTM03900 Delay in payment FA03/SCH4/PARA3
SDLTM04000 Just and reasonable apportionment FA03/SCH4/PARA4
SDLTM04005 Goodwill
SDLTM04010 Fixtures and fittings
SDLTM04015 Sale of land with associated construction, &c, contract

Non-cash consideration

SDLTM04020 Exchanges FA03/SCH4/PARA5
SDLTM04020a Exchanges FA03/SCH4/PARA5: Examples
SDLTM04030 Land partitioned FA03/SCH4/PARA6
SDLTM04030a Land partitioned FA03/SCH4/PARA6: Example
SDLTM04040 Assumption or release of a debt FA03/SCH4/PARA8
SDLTM04040a Assumption or release of a debt FA03/SCH4/PARA8: Example
SDLTM04045 Nil-rate band discretionary trusts
SDLTM04050 Foreign currency FA03/SCH4/PARA9
SDLTM04060 Construction or similar works FA03/SCH4/PARA10
SDLTM04060a Construction or similar works FA03/SCH4/PARA10: Example 1 and 2
SDLTM04060b Construction or similar works FA03/SCH4/PARA10: Example 3
SDLTM04060c Construction or similar works FA03/SCH4/PARA10: Example 4
SDLTM04070 Services provided FA03/SCH4/PARA11
SDLTM04080 Purchaser is vendor’s employee FA03/SCH4/PARA12
SDLTM04090 Exclusions on the grant of a lease FA03/SCH17A/PARA10
SDLTM04100 New lease granted on the surrender of an old lease FA03/SCH17A/PARA16
SDLTM04110 Receipt of a reverse premium FA03/SCH17A/PARA18
SDLTM04120 Indemnities given by the purchaser FA03/SCH4/PARA16
SDLTM04130 Definition of a major interest in land
SDLTM04140 Meaning of market value FA03/S118

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Contingent, uncertain or unascertained consideration

SDLTM05010 General FA03/S51
SDLTM05010a General FA03/S51: Example
SDLTM05020 Definitions FA03/S51(3)

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Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80

SDLTM05040 General
SDLTM05040a General: Example
SDLTM05050 Land transaction return required
SDLTM05060 Interaction with FA03/SCH10

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Annuities as consideration

SDLTM06010 General FA03/S52
SDLTM06030 Amounts of payments unknown FA03/S52(5)
SDLTM06040 No provision for deferral of tax FA03/S52(7)
SDLTM06500 When the transaction involves connected companies FA03/S53

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