LM Tenancies 1 plc v IRC
LM Tenancies 1 plc v IRC
- 1996
- Estates Gazette [1996] 46 EG 155-157(3) (16/11/96) .
ChD 21 June 1996. Held, stamp duty was chargeable on an `ad valorem` basis on commercial premises which had premiums calculated by a formula designed to minimise stamp duty.
PROPERTY-COMMERCIAL PROPERTY
PROPERTY-LEASEHOLD PROPERTY
STAMP ACT 1891 S13
STAMP DUTY
ChD 21 June 1996. Held, stamp duty was chargeable on an `ad valorem` basis on commercial premises which had premiums calculated by a formula designed to minimise stamp duty.
PROPERTY-COMMERCIAL PROPERTY
PROPERTY-LEASEHOLD PROPERTY
STAMP ACT 1891 S13
STAMP DUTY