SDLT and Leases
On 4th January 2011, the standard rate of VAT increased from 17.5% to 20%. HM Revenue and Customs has issued guidance on the impact that the increase will have on stamp duty land tax (SDLT) on non-residential leases. This e-mail summarises the key points from that guidance.
SDLT on non-residential leases
The amount of SDLT chargeable [...]