Stamp duty land tax on leases

This document is only available with a paid isurv subscription.

Where a tenant holds over, SDLT on payments of 'rent' during the holdover period turns on the legal nature of those payments. Leases will typically continue only by operation of law (under the Landlord and Tenant Act 1954, for example). Any other holding over could be: a tenancy at will or...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for free!

You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.

Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.

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