Q&As

Does an equitable interest constitute a major interest for the purposes of the higher 3% rates of stamp duty land tax?

read titleRead full title
Published on LexisPSL on 26/02/2020

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Does an equitable interest constitute a major interest for the purposes of the higher 3% rates of stamp duty land tax?

Does an equitable interest constitute a major interest for the purposes of the higher 3% rates of stamp duty land tax?

A major interest in land in England is defined for stamp duty land tax (SDLT) purposes as an estate in fee simple absolute or a term of years absolute whether subsisting at law or in equity.

For the

Related documents:

Popular documents