SDLTM09500 - Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: contents
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SDLTM09505Introduction
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SDLTM09510Transactions affected FA03/SCH4A/PARAS3(3)/3(4)
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SDLTM09515What is a ‘higher threshold interest’? FA03/SCH4A/PARA1
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SDLTM09520What is a dwelling? FA03/SCH4A/PARA7
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SDLTM09525When is a property 'suitable for use as a dwelling’?
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SDLTM09530What is not a dwelling?
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SDLTM09535Purchases of higher threshold interests with other chargeable interests FA03/SCH4A/PARA2
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SDLTM09540Transactions involving more than one interest in the same dwelling FA03/SCH4A/PARA4
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SDLTM09545Return obligations
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SDLTM09550Exclusions from the higher rate charge
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SDLTM09555Property rental businesses FA03/SCH4A/PARA5
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SDLTM09556Use as business premises for the purposes of a qualifying property rental business FA03/SCH4A/Para5
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SDLTM09560Businesses of trading in or redeveloping properties FA03/SCH4A/PARA5
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SDLTM09565Acquisition for resale in the course of a property development trade where the transaction is part of a qualifying exchange FA03/SCH4A/PARA5
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SDLTM09570Acquisition for resale as the stock of a property trading business FA03/SCH4A/PARA5
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SDLTM09575Occupation by a non-qualifying individual FA03/SCH4A/PARA5A
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SDLTM09580Meaning of non-qualifying individual FA03/SCH4A/PARA5A
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SDLTM09585Non-qualifying individual - exception to connected persons rule
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SDLTM09586Use for the purposes of a relievable trade FA03/Sch4A/Para5
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SDLTM09590Trades involved in making a dwelling available to the public FA03/SCH4A/PARA5B
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SDLTM09595Meaning of 'qualifying trade’
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SDLTM09600Meaning of ‘significant part of the interior’
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SDLTM09605Meaning of 'carried on a commercial basis with a view to the realisation of profits’
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SDLTM09610Opportunity to the public to enjoy etc.
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SDLTM09615Financial institutions acquiring dwellings in the course of lending FA03/SCH4A/PARA5C
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SDLTM09620Dwellings for occupation by certain employees and partners FA03/SCH4A/PARA5D
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SDLTM09625Qualifying employee
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SDLTM09630Qualifying partner
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SDLTM0963510 per cent or greater share of a company
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SDLTM09640Farmhouses FA03/SCH4A/PARA5F
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SDLTM09645Qualifying farming trade
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SDLTM09650Qualifying farm worker
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SDLTM09651Qualifying Housing Co-operatives FA03/SCH4A/PARA5FA
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SDLTM09652Relief for the ‘Homes for Ukraine’ Scheme
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SDLTM09655Withdrawal of relief
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SDLTM09656Withdrawal of relief - ‘Homes for Ukraine’ Sponsorship Scheme
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SDLTM09660Withdrawal of relief - businesses of letting, trading in or redeveloping properties FA03/SCH4A/PARA5G
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SDLTM09665Withdrawal of relief - trades involved in making a dwelling available to the public FA03/SCH4A/PARA5H
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SDLTM09675Withdrawal of relief - dwellings for occupation by certain employees and partners FA03/SCH4A/PARA5J
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SDLTM09670Withdrawal of relief - financial institutions acquiring dwellings in the course of lending FA03/SCH4A/PARA5I
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SDLTM09680Withdrawal of relief - farmhouses FA03/SCH4A/PARA5K
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SDLTM09681Withdrawal of relief – qualifying housing co-operatives FA03/SCH4A/PARA5L
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SDLTM09685Further returns when withdrawal conditions apply FA03/S81
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SDLTM09690Alternative finance arrangements FA03/SCH4A/PARA6A
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SDLTM09695Alternative finance arrangements FA03/SCH4A/PARA6B
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SDLTM09700Alternative finance arrangements - withdrawal of relief FA03/SCH4A/PARAS 6D-6I
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SDLTM09705Partnership transactions FA03/SCH15
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SDLTM09710Multiple Dwellings Relief FA03/S58D/SCH6B
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SDLTM09715Exercise of collective rights by tenants of flats FA03/S74
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SDLTM09720Transitional provisions - introduction of higher rate charge FA12/SCH35/PARA10
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SDLTM09725Transitional provisions - reduction of higher rate threshold from £2 million to £500,000 FA14/S111
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SDLTM09726Transitional provisions – change of rate chargeable from 15% to 17%
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SDLTM09727Transitional provisions – change of rate chargeable from 15% to 17%