The Government has increased Stamp Duty on commercial property:

Up to £150,000 ~ Zero
The next £100,000 (the portion from £150,001 to £250,000) ~ 2%
The remaining amount (the portion above £250,000) ~ 5%

https://www.gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-use-rates.

We consider that on new design and build development there will be a significant advantage for companies to undertake a two stage purchase on new development by purchasing the site up front, for which stamp duty is payable, then making stage payments for the construction upon which stamp duty is not payable. Don't ...
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The Government has increased Stamp Duty on commercial property:

Up to £150,000 ~ Zero
The next £100,000 (the portion from £150,001 to £250,000) ~ 2%
The remaining amount (the portion above £250,000) ~ 5%

https://www.gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-use-rates.

We consider that on new design and build development there will be a significant advantage for companies to undertake a two stage purchase on new development by purchasing the site up front, for which stamp duty is payable, then making stage payments for the construction upon which stamp duty is not payable. Don't forget that stamp duty is payable on the purchase price AND VAT, so in effect a double tax. Consult your accountant.
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