Stamp duty
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PP 2003/51
In this year’s budget speech, Gordon Brown announced a new way of taxing leases, supposedly to tackle their use for avoidance and to promote a “level playing field” with the…
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PP 2003/46
Major reforms of stamp duty are underway . Royal Assent to the Finance Bill is expected to be given on 10 July.
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LM Tenancies 1 plc v Inland Revenue Commissioners
Stamp Duty – Lease or tack – Consideration for lease including premium – Premium to be calculated in accordance with formula requiring calculation at future date – Commissioners deciding leases…
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Swallow Hotels Ltd v Inland Revenue Commissioners
Finance (No 2) Act 1997 – Stamp duty increase – Transitional provisions – Dutiable lease executed following tenant’s exercise of option after operative date – Option created by lease made…
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Parinv (Hatfield) Ltd v Inland Revenue Commissioners
Vendor declaring trust of property and subsequently executing transfer in favour of taxpayer – Stamp duty assessed on basis of consideration paid – High Court affirming assessment – Whether evidence…
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Prudential Assurance Co Ltd v Commissioners of Inland Revenue
Sale of land — Conveyance — Stamp duty — Sale of plot of land — Buyer agreeing to pay seller to erect a building thereon — Sale of land completed…