Post #185257
2026-01-30 13:21 UTC
@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.
Replies (1)
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@amokura@mastodonapp.uk 2026-01-30 13:29
@ChrisMayLA6@zirk.us If the FT had got this right then HMRC would already have been after the millions of long term renters for this tax. That they haven't speaks for itself.