Stamp duty land tax on leases
This document is only available with a paid isurv subscription.
An agreement to effect a land transaction is not chargeable to SDLT unless it is substantially performed.
Where an agreement for lease is substantially performed, it is treated as a 'notional lease' beginning on the date of substantial performance, a date when the eventual term of the lease or even the...
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