BLM81030 - Business Leasing Manual - HMRC internal manual
An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery
Source: gov.uk
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SDLTM34420 - Stamp Duty Land Tax Manual - HMRC internal manual
Stamp Duty Land Tax applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ . Since 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority. More details can be found on their website [https://gov.wales/funding/fiscal-reform/welsh-taxes/land-transa...
Source: gov.uk
SDLTM34400 - Stamp Duty Land Tax Manual - HMRC internal manual
Stamp Duty Land Tax applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ . Since 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority. More details can be found on their website [https://gov.wales/funding/fiscal-reform/welsh-taxes/land-transa...
Source: gov.uk
SDLTM34380 - Stamp Duty Land Tax Manual - HMRC internal manual
Stamp Duty Land Tax applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ . Since 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority. More details can be found on their website [https://gov.wales/funding/fiscal-reform/welsh-taxes/land-transa...
Source: gov.uk
SDLTM34365 - Stamp Duty Land Tax Manual - HMRC internal manual
Stamp Duty Land Tax applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ . Since 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority. More details can be found on their website [https://gov.wales/funding/fiscal-reform/welsh-taxes/land-transa...
Source: gov.uk