What is stamp duty land tax?
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Acquisition
The transfer, creation, end or variation of a chargeable interest.
Chargeable consideration
Most forms of consideration in money or money’s worth are subject to SDLT. Chargeable consideration typically includes:
a cash sum
rents
the provision of services or development works
other land interests given in exchange and
in each case, any VAT chargeable, whether it can be reclaimed...
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