In general terms, transfers in interests under leases are taxable transactions1. In such cases, the value of the overall property will normally be the notional
**Trials are provided to all UUÂãÁÄÖ±²¥ products and content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these UUÂãÁÄÖ±²¥ services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
0330 161 1234