Let’s begin by examining each step of NPV in order. The formula is: NPV = ∑ {After-Tax Cash Flow ÷ (1+r) t} - Initial ...
On the grant of a lease, SDLT is payable on the premium and/or the Net Present Value (NPV) of the rent for the term of the lease. There is a complex formula to calculate the NPV based on the rent ...
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