Do I have to pay Stamp Duty Land Tax on my lease?
20th May 2014

Stamp Duty Land Tax is payable on commercial leases in certain circumstances. Whether or not Stamp Duty Land Tax is payable on a commercial lease depends on what is known as the “Net Present Value”. There is an extremely complex method of calculation to ascertain what the “Net Present Value” of a lease is. Therefore HMRC have created a very easy to use calculator in order to determine this.

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