Stamp duty land tax on leases
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Premiums paid by tenants Lease premiums are taxed as any other capital consideration – between 0% and 15%. Reverse premiums Where the landlord pays the tenant to take a lease, or the tenant pays the landlord to take a surrender, those reverse premiums do not count as consideration. SDLT is charged on what...Explore the subscription options here to get full access to isurv, including downloads.
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