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    Stamp taxes - Stamp duty land tax - General principles - Chargeable consideration - Particular parties involved - Employee - 90195

    Where a land transaction is entered into for the purposes of employment and is one that is treated as a taxable benefit under the income tax provisions for living accommodation provided by an employer...

    Stamp taxes - Stamp duty land tax - Calculation of the charge - Sale and purchase - Rates of tax - 90310

    The rates of SDLT depend on who is purchasing the land or property and the consideration paid. Scotland and Wales have their own rates of LBTT and LTT which are noted below (¶90325). There are...