Text for CQS CPMS Policy
CQS Policy: Situations to Look Out For
Purchase this policy: Stamp Duty Land Tax policy
- Change date
- 22/08/2023
- Word count
- 124
- Deployment measure
- 7/10
Rationale
Sets out areas/situations to be aware of not covered by some of the key rules contained in the SDLT legislation and other areas covered in the policy
Watch out for situations not necessarily covered by the guidance above, such as: * commercial property purchases * purchases by non-UK residents * purchases by companies or other non-natural persons * linked transactions * new leasehold sales and transfers *
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