Finance Act 2016 changes

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Freehold sales and transfers You can also use this table to work out the SDLT rate for a lease premium. Property or lease premium or transfer value SDLT rate Up to £150,000 Zero The next £100,000 (the portion from £150,001 to £250,000) 2% The remaining amount (the portion above £250,000) 5% For example, if you buy a freehold commercial property...

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