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SDLT: linked transactions
Practical Law UK Practice Note w-006-4224 (Approx. 13 pages)
SDLT: linked transactions
by Practical Law Tax (based on material originally contributed by Ashurst LLP) and reviewed by Hugo Jenney and Kate Worthington, Stephenson Harwood LLP
| Maintained • England, Northern Ireland |
This note discusses linked transactions for SDLT purposes, including how to identify when there is a linked transaction and how SDLT is calculated.