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 concerned the appropriate SDLT charge on the purchase of a freehold house with the right to use a nearby communal London garden square, in which I represented the taxpayer. The decision contains some interesting analysis of the nature of a right to enter and use a London garden square.
Read the full decision here.