What is stamp duty land tax?

This document is only available to subscribers.

SDLT is based on chargeable consideration for a land transaction, defined as the acquisition of a chargeable interest. A chargeable interest is defined in the Finance Act 2003 as: '(a) an estate, interest, right or power in or over land in England or in Northern Ireland or (b) the benefit of an...

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

.