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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In this appeal I represented the taxpayers in a claim for Multiple Dwellings Relief in the context of a main house plus granny annex which were connected by a short corridor but not a lockable internal door at the effective date and whether they were each suitable for use as a single dwelling. This case contains some useful analysis of the meaning of “dwelling” and the equivalent case-law for the purposes of VAT and Council Tax.
Read the full decision here.