| 000 | 01357cab a2200229 4500 | ||
|---|---|---|---|
| 001 | L130798 | ||
| 008 | 050831n2005 000 0 eng u | ||
| 035 | _a(Sirsi) u130798 | ||
| 041 | 0 | _aeng | |
| 100 | _aCampbell, Andrew | ||
| 245 | _aTenants face growing pains | ||
| 260 | _c2005 | ||
| 490 |
_aEstates Gazette _v(0534) 27 August 2005, 104-106(3) |
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| 520 | _aExplains how Stamp Duty Land Tax (SDLT) treats business tenants that hold over under the Landlord and Tenant Act 1954. Looks at several situations in relation to the SDLT regime: growing tenancies where a business tenant has held over after the expiry of its contractual term; the application of either party to the court for an interim rent award covering the hold-over period, and the risk to the tenant of wasting some or all of the extra SDLT paid on its growing lease after commencement of the holding-over period. Considers SDLT liability in the case of successive leases of the same premises falling within the linked transactions anti-avoidance rule in the Finance Act 2003 s108. Provides a list of useful SDLT advice for tenants. | ||
| 590 | _aIKA130905 | ||
| 650 | _aFINANCE BILL 2006 | ||
| 650 | _aLANDLORD AND TENANT ACT 1954 | ||
| 650 | _aFINANCE ACT 2003 SCHED 17A | ||
| 650 | _aFINANCE ACT 2003 S108 | ||
| 690 | _aPROPERTY-PROPERTY TAXATION-STAMP DUTY | ||
| 942 | _n0 | ||
| 999 |
_c75794 _d75794 |
||