Rent top-ups and rental guarantees price adjustments in disguise?

Oliver, Laura

Rent top-ups and rental guarantees price adjustments in disguise? - 2015 - Estates Gazette (1533) 22 August 2015, 52-53(2) .

Assesses the Stamp Duty Land Tax (SDLT) and VAT consequences of rent top-ups and sellers' rental guarantees. Includes information about the tax position and the recommended approach for sale agreements.


United Kingdom