Stamp duty land tax on leases

This document is only available to subscribers.

Rent includes VAT, but only if chargeable at the effective date. If the landlord subsequently opts to tax, the tenant will not have to pay more SDLT as a result, nor will it be treated as an increase in rent for SDLT purposes. However if, after the option to tax but...

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

.