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Who pays SDLT on a lease?

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Stamp Duty Land Tax (SDLT) on leases. Stamp Duty Land Tax (SDLT) is sometimes payable by tenants on leases. The SDLT payable is determined by the value of the lease, which is calculated based on any premium paid, the rent payable and the length of the lease.
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How To Extend A Lease & Profit From Leasehold Property On Short-Leases



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