Stamp duty land tax on leases
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Periodic leases 'grow' by 12 months each time they pass their anniversary. Each year the tenant must check whether SDLT or extra SDLT is payable. If so, a return is required, and SDLT, or additional SDLT, must be paid within 29 days of the 12-month growth period. When the periodic...Explore the subscription options here to get full access to isurv, including downloads.
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