SDLTM03600 - Scope: How much is chargeable: contents

1. SDLTM03700

   General information on FA03/S50 and FA03/SCH4
2. SDLTM03710

   Costs etc not treated as chargeable consideration
3. SDLTM03720

   Chargeable consideration and fees
4. SDLTM03725

   Seller’s estate Agents fees
5. SDLTM03730

   Seller’s estate introductory fees
6. SDLTM03735

   Sale by tender fees
7. SDLTM03740

   Auction house fees
8. SDLTM03745

   Finder’s fees
9. SDLTM03750

   Paying Legal costs of vendor
10. SDLTM03755

    Chargeable consideration and fees, leases
11. SDLTM03800

    Interaction with VAT FA03/SCH4/PARA2
12. SDLTM03900

    Delay in payment FA03/SCH4/PARA3
13. SDLTM04000

    Just and reasonable apportionment FA03/SCH4/PARA4
14. SDLTM04005

    Goodwill
15. SDLTM04010

    Fixtures and fittings/chattels
16. SDLTM04015

    Sale of land with associated construction contract - Para 10 Schedule 4 Finance Act 2003
17. SDLTM04020

    Exchanges FA03/SCH4/PARA5
18. SDLTM04020A

    Exchanges FA03/SCH4/PARA5: Examples
19. SDLTM04030

    Land partitioned FA03/SCH4/PARA6
20. SDLTM04030A

    Land partitioned FA03/SCH4/PARA6: Example 1 and 2
21. SDLTM04040

    Assumption or release of a debt FA03/SCH4/PARA8
22. SDLTM04040A

    Assumption or release of a debt FA03/SCH4/PARA8: Example
23. SDLTM04042

    Stamp Duty Land Tax on de-enveloping transactions
24. SDLTM04043

    Transfer of property on winding up - loan from shareowners
25. SDLTM04045

    Nil-rate band discretionary trusts
26. SDLTM04050

    Foreign currency FA03/SCH4/PARA9
27. SDLTM04060

    Construction or similar works FA03/SCH4/PARA10
28. SDLTM04060A

    Construction or similar works FA03/SCH4/PARA10: Example 1 and 2
29. SDLTM04060B

    Construction or similar works FA03/SCH4/PARA10: Example 3
30. SDLTM04060C

    Construction or similar works FA03/SCH4/PARA10: Example 4
31. SDLTM04070

    Services provided FA03/SCH4/PARA11
32. SDLTM04080

    Purchaser is vendor’s employee FA03/SCH4/PARA12
33. SDLTM04090

    Exclusions on the grant of a lease FA03/SCH17A/PARA10
34. SDLTM04100

    New lease granted on the surrender of an old lease FA03/SCH17A/PARA16
35. SDLTM04110

    Receipt of a reverse premium FA03/SCH17A/PARA18
36. SDLTM04120

    Indemnities given by the purchaser FA03/SCH4/PARA16
37. SDLTM04130

    Definition of a major interest in land FA03/S117
38. SDLTM04140

    Meaning of market value FA03/S118
39. SDLTM05010

    General FA03/S51
40. SDLTM05010A

    General FA03/S51: Example
41. SDLTM05020

    Definitions FA03/S51(3)
42. SDLTM05040

    General
43. SDLTM05040A

    General: Example
44. SDLTM05050

    Land transaction return required
45. SDLTM05060

    Interaction with FA03/SCH10
46. SDLTM06010

    General FA03/S52
47. SDLTM06030

    Amounts of payments unknown FA03/S52(5)
48. SDLTM06040

    No provision for deferral of tax FA03/S52(7)
49. SDLTM06500

    When the transaction involves connected companies FA03/S53