Stamp duty alert

Hutton, M

Stamp duty alert - 2001 - Taxation 147(3818) 2 August 2001, 442-445(4) .

Examines the rules which determine how much stamp duty a purchaser is liable to pay. Article seeks to be an introduction to the principle of stamp duty and the means of identifying the consideration for stamp duty. Provides examples to illustrate different aspects of identifying the consideration.


STAMP DUTY
CONSIDERATION
FINANCE ACT 2000 S126
STAMP ACT 1891 S55(2)