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Results: 1-10 of 160

A variation nightmare
  • DAC Beachcroft
  • United Kingdom
  • November 2 2016

Tenants must be careful when considering the variation of certain terms within their existing leases. A variation to increase the extent of the


Stamp Duty Land Tax - 13 July 2016
  • Tanfield Chambers
  • United Kingdom
  • June 21 2016

The answer to this question will in most cases be “no” but the reasoning is not straightforward and there are exceptions. To find the answer it is


Freehold management - the strategies
  • Warner Goodman LLP
  • United Kingdom
  • May 23 2016

With the influx of new Landlords prior to the Stamp Duty Land Tax (“SDLT”) rate increase on 1st April 2016, these Landlords will now need to consider


Land and Buildings Transaction Tax
  • Brodies LLP
  • United Kingdom
  • May 5 2016

On 1 April 2015 Stamp Duty Land Tax (SDLT) ceased to apply to transactions involving land in Scotland and was replaced by the Land and Buildings


LBTT and Leases
  • Brodies LLP
  • United Kingdom
  • May 5 2016

Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty Land Tax (SDLT) on transactions involving land in Scotland from 1 April 2015. The LBTT


SDLT and shared ownership leases
  • Penningtons Manches LLP
  • United Kingdom
  • April 30 2015

The abolition of the "slab system" for stamp duty land tax (SDLT) on 4 December 2014 generally reduced the tax payable on lower value properties. For


Land and Buildings Transaction Tax - a new tax for Scotland from today
  • CMS
  • United Kingdom
  • April 1 2015

Land and Buildings Transaction Tax (LBTT) replaces stamp duty land tax (SDLT) for land transactions and leases relating to land in Scotland as from


Scottish property transactions tax
  • DLA Piper
  • United Kingdom
  • March 12 2015

The rates and bands for the new Scottish property transactions tax known as the Land and Buildings Transaction Tax ("LBTT") have been formally


Stamp Duty Land Tax at the start of the lease
  • BrookStreet des Roches LLP
  • United Kingdom
  • September 1 2014

Stamp Duty Land Tax (SDLT) is a tax on land transactions. It is potentially payable whenever a new lease is entered into: this includes an unwritten


Stamp Duty Land Tax on renewal leases
  • BrookStreet des Roches LLP
  • United Kingdom
  • September 1 2014

Stamp Duty Land Tax (SDLT) is a tax on land transactions. It is (potentially) payable whenever a tenancy is created; while this is easy to remember