Stamp duty land tax on leases
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If rent is expressed as a single amount inclusive of, for example, rates or services or insurance, SDLT is payable on the inclusive amount. However, the mere fact that payments are reserved as rent does not turn those payments into rent on which SDLT is chargeable. Chargeable consideration (i.e. rent) and...Explore the subscription options here to get full access to isurv, including downloads.
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