Leigh Sayliss, Assistant Solicitor at Stephenson Harwood, explores the effect of the Finance Bill on the SDLT payable on the grant of a lease
Leigh Sayliss Assistant Solicitor at Stephenson Harwood explores the effect of the Finance Bill on the SDLT payable on the grant of a lease
Under stamp duty a tenant entering into a lease-related agreement was required to pay any stamp duty payable within 30 days of doing so. The assessment of stamp duty took a fairly broad look at any premium paid the level of rent and the term of the lease. Once paid the relevant document was stamped and that was the end of the matter. The only real exception to the above was in the case of 'ascertainable but not yet ascertained' consideration where the...
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Leigh Sayliss, Assistant Solicitor at Stephenson Harwood, explores the effect of the Finance Bill on the SDLT payable on the grant of a lease
Leigh Sayliss Assistant Solicitor at Stephenson Harwood explores the effect of the Finance Bill on the SDLT payable on the grant of a lease
Under stamp duty a tenant entering into a lease-related agreement was required to pay any stamp duty payable within 30 days of doing so. The assessment of stamp duty took a fairly broad look at any premium paid the level of rent and the term of the lease. Once paid the relevant document was stamped and that was the end of the matter. The only real exception to the above was in the case of 'ascertainable but not yet ascertained' consideration where the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
