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Where Taxpayers and Advisers Meet
SDLT on lease extension with shared freehold
I have a lease on a flat in a building where all the flat leaseholders have the same length lease and all own a share of the freehold. Our leases expire in 60 years and we have all decided to extended our lease to 999 years at no cost (because we are paying the notional lease extension premiums back to ourselves). Is SDLT payable?
