The following Tax Q&A provides comprehensive and up to date legal information covering:
As a general rule the chargeable consideration for a land transaction determines the amount of SDLT payable. Chargeable consideration has a particular meaning for SDLT purposes and is defined largely in section 50 of the Finance Act 2003 (FA 2003) and FA 2003, Sch 4. Chargeable consideration includes the assumption or discharge of debt. Subject to certain exceptions, where there is no chargeable consideration no SDLT should arise.
One of those exceptions is contained in FA 2003, s 53. This section imposes a market value charge in certain
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Drafting—2009 ActThe Perpetuities and Accumulations Act 2009 effectively disapplies the rule against perpetuities from future easements granted on or after 6 April 2010, so a draftsman now need not be concerned to specify a perpetuity period. Any restrictions on the exercise of the easement
Contractual damages—non-pecuniary lossesThis Practice Note considers the different categories of contractual damages that may be available for non-financial loss (non-pecuniary loss), ie punitive damages, damages for loss of enjoyment and loss of amenity, restitutionary damages and negotiating
Highways, street works and statutory undertakersCoronavirus (COVID-19): This Practice Note contains guidance on matters that have temporarily been altered to assist in the management of the coronavirus (COVID-19) pandemic. For further information, see: Traffic Orders Procedure (Coronavirus)
Involuntary manslaughterInvoluntary manslaughter—introductionManslaughter can be classified as either voluntary or involuntary. Voluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element—hence the label voluntary manslaughter) but
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