Options and conditional contracts
Steiner, P
Options and conditional contracts - 1991 - Estates Gazette (9127) 13 July 1991, 70-87(2) .
Sets out the tax position of the landowner involved in options or conditional contracts on his land, with the main issue being, not the amount of tax to be paid, but the timing of payments and advantages ensuing from this.
Contracts
PROPERTY DEVELOPMENT
STAMP DUTY
Options and conditional contracts - 1991 - Estates Gazette (9127) 13 July 1991, 70-87(2) .
Sets out the tax position of the landowner involved in options or conditional contracts on his land, with the main issue being, not the amount of tax to be paid, but the timing of payments and advantages ensuing from this.
Contracts
PROPERTY DEVELOPMENT
STAMP DUTY