Prudential Assurance Co Ltd v Inland Revenue Commissioners
Prudential Assurance Co Ltd v Inland Revenue Commissioners
- 1993
- Weekly Law Reports (1993) 1 WLR 211-220(10) .
ChD 29 October 1992. Stamp duty - conveyance or transfer on sale - amount of consideration - transfer of registered title of freehold land with partly constructed buildings - purchaser simaltaneously agreeing to provide funds to complete development - whether stamp duty chargeable on total price for land and finished buildings
BUILDING WORKS
CONVEYANCING
SALE OF LAND
STAMP DUTY
ChD 29 October 1992. Stamp duty - conveyance or transfer on sale - amount of consideration - transfer of registered title of freehold land with partly constructed buildings - purchaser simaltaneously agreeing to provide funds to complete development - whether stamp duty chargeable on total price for land and finished buildings
BUILDING WORKS
CONVEYANCING
SALE OF LAND
STAMP DUTY