Q&As

If a lease is varied in the fourth year of the term to increase the rent in the sixth year of the term, does the variation to increase the rent constitute a grant of a new lease for stamp duty land tax purposes?

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Produced in partnership with Sean Randall of Blick Rothenberg
Published on LexisPSL on 04/11/2020

The following Tax Q&A produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:

  • If a lease is varied in the fourth year of the term to increase the rent in the sixth year of the term, does the variation to increase the rent constitute a grant of a new lease for stamp duty land tax purposes?

If a lease is varied in the fourth year of the term to increase the rent in the sixth year of the term, does the variation to increase the rent constitute a grant of a new lease for stamp duty land tax purposes?

No. A variation

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