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 appeared for the taxpayer company, contains a detailed analysis of the scope of the 15% SDLT charge under Schedule 4A FA 2003 and whether there was ‘representative occupation” by a director and also of the sum of the lower proportions calculation in para 20 Schedule 15 FA 2003 and the attribution of control to associates within section 451 CTA 2010 in a purchase by a company from an LLP whose partners were connected with the purchasing company.
Read the full decision here.