Stamp duty land tax on leases
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Breaks SDLT is charged on the NPV of rent payable for the entire term of the lease, ignoring rights to break and rights to renew. A lease granted for ten years with a right to break after five years is taxed as a ten-year lease. There is no refund if the break is exercised. A...Explore the subscription options here to get full access to isurv, including downloads.
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