Stamp duty land tax on leases
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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.
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