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