Chargeable consideration on the sale

Commentary – SDLT Reporter ¶70-140

Lease premiums

Commentary – Essential Tax Companion ¶22230 ; Essential Tax Companion ¶7230

Overview

Commentary – SDLT Reporter ¶11-330 ; SDLT Reporter ¶70-100

Relief

Conditions

Commentary – SDLT Reporter ¶70-120

Stamp duty land tax

Commentary – Essential Tax Companion ¶63310