Stamp duty land tax
This document is only available with a paid isurv subscription.
Leases for SDLT are very complex. The meaning of a lease is defined in Schedule 17A to the Finance Act 2003 at paragraph 1. To set down all the rules concerning leases is beyond the scope of this section; Schedule contains 19 sections. However, SDLT is generally payable by the tenant who is...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