When the block of garages is sold, this shall be a non-residential transaction. But if using those buildings is strongly indicative of a enterprise use, for example, they’re subject to NDR, then the transaction will be topic to the non-residential rates of LTT as it will be a blended transaction.
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If the boat is permanently hooked up to the land, doubtlessly via one other structure, it may be topic to LTT. However, relying on the information, it may be that LTT could be due in … Read More