What is stamp duty land tax?

This document is only available to subscribers.

Acquisition The transfer, creation, end or variation of a chargeable interest. Chargeable consideration Most forms of consideration in money or money’s worth are subject to SDLT. Chargeable consideration typically includes: a cash sum; rents; the provision of services or development works; other land interests given in exchange; and in each case any VAT chargeable, whether it...

This page is only available to isurv subscribers. Sign up for a free-trial to access this content.

Alternatively, you can gain access now and purchase isurv online here