Operating Lease - Stamp duty Paid

Operating Lease - Stamp duty Paid

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Hi 
Can anyone point me in the direction of the regulations re the CT taxation status of SDLT involved in the set up of a short (15yr) operating underlease of commercial premises. 
I am okay with the treatment of the lease in the accounts but I am finding conflicting data on whether or not the SDLT is allowable for CT purposes.. 

Thank you

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By Chocolatier
11th Jun 2015 14:36

Anyone? 

Anyone? 

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By Steve Kesby
11th Jun 2015 14:36

It isn't allowable...

... because it is capital expenditure.

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