Q&As

How is SDLT calculated on the assignment of a lease?

read titleRead full title

Published by a ³ÉÈËÓ°Òô Tax expert
Published on: 21 September 2017
imgtext

The assignment of a lease is generally treated in the same way as the transfer of a freehold interest and any payment or premium on the assignment (other than a reverse premium) will be subject to stamp duty land tax (SDLT) at the

Powered by Lexis+®
Jurisdiction(s):
United Kingdom
Related legal acts:

Popular documents

Growth market exemption from stamp duty and SDRT

Growth market exemption from stamp duty and SDRTFORTHCOMING CHANGE: Autumn Finance Bill 2023 (AFB 2023, which is also known as FB 2024) includes a measure (which was first announced at Autumn Statement 2023) to widen the growth market exemption from stamp duty and SDRT, with effect from 1 January

SDLT and partnerships—transfers to a partnership

SDLT and partnerships—transfers to a partnershipThis Practice Note explains the special stamp duty land tax (SDLT) rules which apply when an interest in land is transferred to a partnership from one or more partners or persons connected with one or more partners. This includes a transfer on

SDLT—common lease transactions

SDLT—common lease transactionsThis Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease transactions:•grant of a lease•linked leases•surrender and re-grant of a lease•agreement for lease•assignment of an agreement for lease•reverse

Application letter—stamp duty group relief—FA 1930, s 42

Application letter—stamp duty group relief—FA 1930, s 42HMRC—Stamp Office[insert HMRC Stamp Office email address or address]Application for stamp duty group relief under section 42 of the Finance Act 1930 (as amended)in the matter of a transfer of shares in [insert name of target company] (Target)