Q&As

Is a purchase of mixed use property (residential and commercial) subject to the commercial stamp duty land tax (SDLT) rates or is the consideration payable for the residential and commercial properties apportioned between the residential and commercial SDLT rates?

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Published on LexisPSL on 06/09/2017

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

  • Is a purchase of mixed use property (residential and commercial) subject to the commercial stamp duty land tax (SDLT) rates or is the consideration payable for the residential and commercial properties apportioned between the residential and commercial SDLT rates?

Is a purchase of mixed use property (residential and commercial) subject to the commercial stamp duty land tax (SDLT) rates or is the consideration payable for the residential and commercial properties apportioned between the residential and commercial SDLT rates?

The amount of stamp duty land tax (SDLT) charged in relation to a chargeable transaction is a percentage of the chargeable consideration for the transaction. The percentage is determined by reference to

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