https://www.isurv.com/info/1539/stamp_duty_land_tax/2736/stamp_duty_land_tax_on_leases/9
Breaks, rights to renew and assignment of leases | Stamp duty land tax on leases | isurv
Premiums paid by tenants Lease premiums are taxed as any other capital consideration - at between 0% and 4%.However, the 0% band does not apply to...
stamp dutyland taxbreaksrightsrenew