Thank you for your reply,
Why I should pay stamp duty for the money which I have paid for VAT and recover later. Isn't it contradict with the nature f stamp duty which should be paid on purchase price.
Much of UK taxation appears contradictory. SDLT is imposed on the consideration passed which in this case includes the VAT. Such transactions are relatively rare as VAT may well inflate the cost of land to such a level as it make it uneconomical to sell as many buyers are not VAT registered. If you do not pay the SDLT than you will have no valid title to the property.
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