What is stamp duty land tax?

This document is only available to paying isurv 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...

Sign up for a free trial here. Please note that the free trial does not include access to downloads.

Or sign up to the isurv bulletin, our monthly newsletter detailing the latest content on isurv.

For further questions, don't hesitate to call: +44(0)247 686 8555.