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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Patrick Cannon appeared for the taxpayer in this SDLT appeal where the First-tier Tax Tribunal held that it was not necessary for the vendor to have knowledge of the other transactions for the provisions of Section 75A of the Finance Act of 2003 to be engaged.
Read the full decision here.