What is stamp duty land tax?
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SDLT is based on chargeable consideration for a land transaction. Chargeable consideration is defined as: any consideration in money or money's worth given for the subject matter of the transaction directly or indirectly (so a person who subscribed for paid-up shares in a new company that bought a property was held in one case...Explore the subscription options here to get full access to isurv, including downloads.
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