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LORRAINE SWANSON provides practical guidance through the obstacles and hazards of lease transactions.
FINDING YOUR WAY through the stamp duty land tax (SDLT) maze is a bit like being a novice skier, one minute you are moving smoothly along the ski slope, the next you hit an obstacle and are hurtling off piste out of control. This article outlines some of the hazards that practitioners should be aware of when dealing with SDLT on lease transactions to enable them to avoid any accidents.
LORRAINE SWANSON provides practical guidance through the obstacles and hazards of lease transactions.
FINDING YOUR WAY through the stamp duty land tax (SDLT) maze is a bit like being a novice skier one minute you are moving smoothly along the ski slope the next you hit an obstacle and are hurtling off piste out of control. This article outlines some of the hazards that practitioners should be aware of when dealing with SDLT on lease transactions to enable them to avoid any accidents.
Most people are familiar with the main principles of SDLT and are aware of the need to consider a possible SDLT charge on the grant and assignment of a lease.
Generally to calculate the SDLT payable on the grant of a lease for a fixed term with a fixed rent it is necessary to establish the net present value of the rentals ...
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