Stamp duty and the constitution

Jacobs, J.

Stamp duty and the constitution - 1992 - New Law Journal 142(6534) 10 January 1992, 28-29(2) .

Wonders whether the government, in temporarily suspending stamp duty on the purchase of houses valued at £250,000 or less, has broken the law. The Bill of Rights 1689 requires suspension to be approved by Parliament. However, the proposal is to be ratified by retrospective legislation and the article argues that it is consistent with the current state of the Constitution.