Many businesses will take on business premises for a fixed time period and then only consider important milestone dates once they arrive, sometimes using a reminder from their landlord as a trigger.
Bermans can help you take control of the process and put you in a better bargaining position with your landlord by considering all options. We are offering a FREE lease review service and have created this simple step by step guide to help you.
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The implementation of the supplemental 3% stamp duty land tax (‘SDLT’) charge came into force on 1 April 2016. Bermans has previously looked at the impact of the higher rates of SDLT, particularly in relation to its effect on individual joint purchasers, in an article that can be found here. In this article we look at the charges in relation to companies, partnerships, trusts and inherited properties.
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Recent changes in legislation, as part of Government policy to encourage first time buyers and owner – occupier purchases, have focused on the position of buy to let landlords.
As from April 2017 the reduction of tax relief on finance costs to the basic rate of tax will begin to be phased in and this will be fully in place from April 2020. In November guidance was given on the increases in Stamp Duty Land Tax (SDLT) which were first announced a year earlier .The position is as follows:
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