Banana skins & opportunities.
Nock, R.
Banana skins & opportunities. - 1999 - Taxation 143(3722) 2 Sept 1999, 574-6; 143(3723) 9 Sept 1999, 604-5; 143(3724) 16 Sept 1999, 624-6(8) .
Series of three articles discussing practical issues relating to stamp duty. Explains the basic rules of computation and variable consideration, then goes on to deal with liabilities and VAT. Finally considers pitfalls of the new stamp duty regime.
STAMP DUTY
VALUE ADDED TAX
DUTY
Banana skins & opportunities. - 1999 - Taxation 143(3722) 2 Sept 1999, 574-6; 143(3723) 9 Sept 1999, 604-5; 143(3724) 16 Sept 1999, 624-6(8) .
Series of three articles discussing practical issues relating to stamp duty. Explains the basic rules of computation and variable consideration, then goes on to deal with liabilities and VAT. Finally considers pitfalls of the new stamp duty regime.
STAMP DUTY
VALUE ADDED TAX
DUTY