Commentary

96 Stamp duty land tax (SDLT) relating to mining or landfill operations

MINES, MINERALS AND LANDFILL vol 26(3)
| Commentary

96 Stamp duty land tax (SDLT) relating to mining or landfill operations

| Commentary

96 Stamp duty land tax (SDLT) relating to mining or landfill operations

A buyer (broadly, the person deriving the benefit of a transaction, such as the mining operator in its capacity as the tenant or buyer) of an interest in or right over land may be liable for stamp duty land tax (‘SDLT’) on the chargeable consideration paid or deemed to be paid. Under SDLT, there is no need for any documentation for the tax to be imposed1. The person acquiring the subject matter of the transaction is the person liable for the SDLT provided they are a party to

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