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Some Current Difficulties & Developments in SDLT

 
In the second part of a two-part article Patrick Cannon looks at more changes plus some matters of current debate in SDLT drawing on extracts from the new edition of his book Tolley's Stamp Taxes 2006–07
 
Continuing from the article last week this week's article now turns to leases and group relief.
Leases
 
'Rent' for SDLT does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of a lease (FA 2003 Sch 5 para 1A). For this purpose the date of the grant of a lease is when it is actually granted even if the term is expressed...
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