2026-01-30 12:34 UTC
@amokura@mastodonapp.uk
Hmmm... well on a quick look the FTs point seems to centred on SDLTM14060 but there's a lot here & even a search for 'tenants' brings up stuff I'm not so clear on
Replies (1)
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@amokura@mastodonapp.uk 2026-01-30 13:21
@ChrisMayLA6@zirk.us That whole section is about "leases" but suddenly throws in the term "shorthold tenancies" without clarification. SDLTM00260 is very clear that the tax is chargeable on the acquisition of a chargeable interest. A person renting a property under a simple tenancy agreement does not acquire any sort of chargeable interest in that property.