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Stamp duty chargeable

Stamp duty chargeable - 1996 - Estates Gazette Case Summaries [1996] EGCS 111(1) (6/7/96) .

"LM Tenancies 1 plc v IRC" ChD 20 June 1996. Stamp duty was chargeable "ad valorem" on leasehold property despite formula in lease aimed at avoiding stamp duty.

Subjects--Topical Terms:
PROPERTY-LEASEHOLD PROPERTY
PREMIUM
STAMP DUTY ACT 1891 SCH 1
STAMP DUTY

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