Stamp duty: are corporate vehicles the answer?
Major, C.
Stamp duty: are corporate vehicles the answer? - 2000 - Solicitors' Journal 144(28) 688-689(2) .
In light of the stamp duty increase to 4% on land and property sold for more than £500,000, asks whether there is room for mitigating the stamp duty cost of a major property sale. Describes the stamp duty rate differential between property sales and share sales, and weighs up the advantages and disadvantages of both.
SHARE SALES
PROPERTY SALES
STAMP DUTY
FINANCE ACT 1986 S76
MANAGEMENT COSTS
CHANGEABLE GAINS
CAPITAL GAINS
SHARES
RATE DIFFERENTIAL
Stamp duty: are corporate vehicles the answer? - 2000 - Solicitors' Journal 144(28) 688-689(2) .
In light of the stamp duty increase to 4% on land and property sold for more than £500,000, asks whether there is room for mitigating the stamp duty cost of a major property sale. Describes the stamp duty rate differential between property sales and share sales, and weighs up the advantages and disadvantages of both.
SHARE SALES
PROPERTY SALES
STAMP DUTY
FINANCE ACT 1986 S76
MANAGEMENT COSTS
CHANGEABLE GAINS
CAPITAL GAINS
SHARES
RATE DIFFERENTIAL