quick question please

[dasmith]

Stamp duty paid on a lease – if you buy out the lease can you claim a refund of the stamp duty ?

Please, thanks

[section 44]

if you buy out the lease

What does this mean (the landlord accepting the surrender of the lease with the tenant paying an amount equal to the outstanding rent - or something else)?

If a lease terminates (for whatever reason) there is no refund of SDLT paid by the lessee in respect of the lease grant.