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 decision of the FTT concerns the effect in SDLT of a transfer of rights by the grant of an option to an unconnected party and has some interesting observations on the applicability of section 75A(6) (effective date of the notional transaction).