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Mixed SDLT Rates Did Not Apply To Property Purchase Where Lease Granted Over Garage on Same Day

The First-tier Tribunal have confirmed SDLT is a ‘transactional tax’ and that as such, granting a commercial lease of the garage of a residential property on the same day as (but following) the purchase of the property, did not entitle the tax payer to a refund of SDLT paid (Brandbros Ltd v HMRC [2021] UKFTT …

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