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Registration of leases for more than seven years must be registered at Land Registry.
Such leases usually make it the tenant’s responsibility to complete that registration. Registering the lease also provides a commercial tenant protection.
Stamp Duty Land Tax (SDLT) is payable on the full purchase price paid by the commercial purchaser. It becomes payable on the effective date of transaction (which is the date of completion of the lease or purchase) but, in some cases, it is when substantial performance has occurred.
At Crystal Law Solicitors, we have a dedicated team who can assist you to make sure you are compliant with the law.
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