CRYPTO44300 - Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: exchange tokens given as consideration
Chargeable consideration for the purposes of SDLT comprises anything given for the transaction that is 바카라 사이트˜money or money바카라 사이트™s worth바카라 사이트™. As a general rule, any non-monetary consideration should be valued at its market value on the effective date of the transaction.
Accordingly, if exchange tokens are given as consideration for a land transaction, these would fall within the definition of 바카라 사이트˜money or money바카라 사이트™s worth바카라 사이트™ and so be chargeable to SDLT.