Chargeable consideration for SDLT

This document is only available to subscribers.

Consideration may need to be apportioned before calculating SDLT for 1 or more of the following reasons. The apportionment must be done on a 'just and reasonable basis' because SDLT is charged as if the apportionment has been done on that basis. Reason 1: the consideration covers more than 1 land...

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

.