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Personal ownership of business premises - an SDLT trap
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Personal ownership of business premises - an SDLT trap
You’re relocating your business to premises which you own personally. It will pay you an up- front lump sum and monthly rent for use of the property. Will it also have to pay stamp duty land tax? SDLT basics It’s common knowledge that stamp duty land tax (SDLT), and its equivalents in Scotland and Wales, is payable on transactions where land or buildings are transferred. Less well known is that charging rent can trigger or increase the SDLT etc.…
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