Stamp duty land tax on leases
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When SDLT was introduced, all variations, including lease variations, were land transactions. Now, lease variations are a particular case, and these are the rules as they currently apply. The following types of variation to leases may attract an SDLT charge: Rent increases – Lease variations that increase the rent during the first five years...Explore the subscription options here to get full access to isurv, including downloads.
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