Q&As

If a lease is varied to remove the rent review provisions and replace these with a stepped rent increasing at the beginning of the sixth year of the term does this constitute a surrender and regrant of the lease for SDLT purposes?

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Produced in partnership with Sean Randall of Blick Rothenberg
Published on LexisPSL on 18/11/2020

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 to remove the rent review provisions and replace these with a stepped rent increasing at the beginning of the sixth year of the term does this constitute a surrender and regrant of the lease for SDLT purposes?

If a lease is varied to remove the rent review provisions and replace these with a stepped rent increasing at the beginning of the sixth year of the term does this constitute a surrender and regrant of the lease for SDLT purposes?

It

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