Out of the frying pan
Argles, R.
Out of the frying pan - 1995 - Times 134(3485) 5 January 1995, 292-296(5) .
Discusses "Glenrothes Development Corporation v Inland Revenue Commissioners" which concerned the proper charge to VAT on stamp duty on a conveyance or transfer of land and considers the decision`s effect on capital gains tax computations.
CAPITAL ALLOWANCES
CAPITAL GAINS TAX
CONVEYANCING
PURCHASE PRICE
ROLL-OVER RELIEF
STAMP DUTY
TRADING PROFITS
VALUE ADDED TAX
Out of the frying pan - 1995 - Times 134(3485) 5 January 1995, 292-296(5) .
Discusses "Glenrothes Development Corporation v Inland Revenue Commissioners" which concerned the proper charge to VAT on stamp duty on a conveyance or transfer of land and considers the decision`s effect on capital gains tax computations.
CAPITAL ALLOWANCES
CAPITAL GAINS TAX
CONVEYANCING
PURCHASE PRICE
ROLL-OVER RELIEF
STAMP DUTY
TRADING PROFITS
VALUE ADDED TAX