Q&As

How is SDLT calculated on the assignment of a lease?

read titleRead full title
Published on LexisPSL on 21/09/2017

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

  • How is SDLT calculated on the assignment of a lease?

How is SDLT calculated on the assignment of a lease?

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 relevant rate.

The assumption of the

Related documents:

Popular documents