SDLT: option and pre-emption agreements | Practical Law

SDLT: option and pre-emption agreements | Practical Law

This practice note considers the stamp duty land tax (SDLT) treatment of options and pre-emption agreements.

SDLT: option and pre-emption agreements

Practical Law UK Practice Note 0-107-4839 (Approx. 16 pages)

SDLT: option and pre-emption agreements

by Practical Law Tax, based on a practice note originally contributed by Ashurst
Maintained • England, Northern Ireland
This practice note considers the stamp duty land tax (SDLT) treatment of options and pre-emption agreements.