Revenue and Customs Brief 11 (2020): VAT and Stamp Duty Land Tax when existing leases between landlords and tenants are varied
This brief explains how changes to existing leases are treated for VAT and Stamp Duty Land Tax purposes.
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This brief explains the appropriate VAT and Stamp Duty Land Tax (SDLT) treatment of the most common lease variations between landlords and tenants of commercial properties.
There have been no changes to either VAT or SDLT policy.