Who pays the piper? - I
Series: Taxation ; 147(3824) 13 September 2001, 600-602(3)Publication details: 2001Subject(s): Summary: This first article in a 3-part series disccusses the new compliance regime for stamp duty. Outlines the pitfalls in the new regime. Also looks at the Finance Act 1999 and the 2 main changes it made to the compliance regime: late stamping penalty - the restructuring of the late presentation penalties, and late payment interest - the introduction of the late payment interest charge.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64839 (Browse shelf(Opens below)) | 1 | Available | 115726-1001 |
This first article in a 3-part series disccusses the new compliance regime for stamp duty. Outlines the pitfalls in the new regime. Also looks at the Finance Act 1999 and the 2 main changes it made to the compliance regime: late stamping penalty - the restructuring of the late presentation penalties, and late payment interest - the introduction of the late payment interest charge.