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  • Tax

    Linked transaction query ?

    Hi, wonder if anyone can help me on this please :

    In 2010 a residential Lease was granted at nil premium but at £36,500 rent (for 20 years)

    A contemporaneous lease of adjoining land (non-residential)  is now being granted at a premium of 300k with no additional rent.

    The parties are all the same.

    Would these be classed as linked and can anyone give me any clue as to what SDLT would be payable, please ?

    TIA

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