A real headache
Cattell, Sophie
A real headache - 2008 - Estates Gazette (826) 5 July 2008, 112-113(2) .
Discusses the stamp duty land tax (SDLT) treatment of leases that are held over under part II of the Landlord and Tenant Act 1954 - stating that many practicioners still find it to be a complicated area of legislation. Provides case studies for some typical scenarios.
STAMP DUTY LAND TAX
LANDLORD AND TENANT ACT 1954 PART II
FINANCE ACT 2006
BRADSHAW V PAWLEY
United Kingdom--
A real headache - 2008 - Estates Gazette (826) 5 July 2008, 112-113(2) .
Discusses the stamp duty land tax (SDLT) treatment of leases that are held over under part II of the Landlord and Tenant Act 1954 - stating that many practicioners still find it to be a complicated area of legislation. Provides case studies for some typical scenarios.
STAMP DUTY LAND TAX
LANDLORD AND TENANT ACT 1954 PART II
FINANCE ACT 2006
BRADSHAW V PAWLEY
United Kingdom--