Do You Pay Stamp Duty on a Commercial Lease?
SDLT on commercial leases can be very complex. Many tenants are unaware that Stamp Duty Land tax is payable on commercial leases – and may be...
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This appeal, in which I represented the taxpayers, concerned the date from which the nine-month enquiry period starts to run when an amended return is filed and also the definition of a dwelling for multiple dwellings relief purposes in the context of the main house with an annex within the building.
Read the full decision here.