UT (Tax & Chancery) UT-2024-000024 - [2025] UKUT 00156 (TCC)

an acquisition of a major interest in land that does not fall within one or more of the exceptions in section 77A,

an acquisition of a chargeable interest other than a major interest in land where there is chargeable consideration in respect of which tax is chargeable at a rate of 1% or higher or would be so chargeable but for a relief,

a land transaction that a person is treated as entering into by virtue of section 44A(3), or

a notional land transaction under section 75A…”