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    Inheritance tax - General principles - Transfers of value - Dispositions which are not transfers of value - Grant of an agricultural tenancy - 55285

    The grant of a tenancy of agricultural property in the UK, the Channel Islands, or the Isle of Man is not a transfer of value, provided that the property is used for agricultural purposes, and...

    Stamp taxes - Stamp duty land tax - General principles - Chargeable consideration - 90145

    Chargeable consideration is broadly anything given directly or indirectly for a transaction by the purchaser or a connected party - that is, money or money's worth. Chargeable consideration does...

    Stamp taxes - Stamp duty land tax - Calculation of the charge - Leases - Consideration - Rent - Changeable rent - 90445

    It is not unusual for rental payments to be variable or uncertain. In this situation the following rules apply for the first 5 years of the lease only: - if the amount of rent is contingent on...