Chargeable consideration for SDLT
This document is only available with a paid isurv subscription.
There are special rules for exchanges of interests in land to determine what amount the SDLT should be charged. What is an exchange? There is an 'exchange' if one land transaction is in consideration of another. This is a simplification of the complete statement in the Finance Act 2003, which states that there...Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584