Q&As

Where a tenant is granted a lease at a rent and the landlord agrees under a supplemental agreement for the tenant to pay a lower amount than the amount of rent reserved under the lease, is stamp duty land tax paid on the higher or lower amount?

read titleRead full title
Published by a LexisNexis Tax expert
Last updated on 10/03/2016

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

  • Where a tenant is granted a lease at a rent and the landlord agrees under a supplemental agreement for the tenant to pay a lower amount than the amount of rent reserved under the lease, is stamp duty land tax paid on the higher or lower amount?

Where a tenant is granted a lease at a rent and the landlord agrees under a supplemental agreement for the tenant to pay a lower amount than the amount of rent reserved under the lease, is stamp duty land tax paid on the higher or lower amount?

On the grant of a lease stamp duty land tax (SDLT) is due in respect of the net present value of the rent payable over the term of the lease (and any premium) (sections 55–56 of and Schedule 5 to the Finance Act 2003 (FA 2003)). Rent is not specifically defined in the

Related documents:

Popular documents