Who pays the piper? - I
Nock, R.
Who pays the piper? - I - 2001 - Taxation 147(3824) 13 September 2001, 600-602(3) .
This first article in a 3-part series disccusses the new compliance regime for stamp duty. Outlines the pitfalls in the new regime. Also looks at the Finance Act 1999 and the 2 main changes it made to the compliance regime: late stamping penalty - the restructuring of the late presentation penalties, and late payment interest - the introduction of the late payment interest charge.
STAMP DUTY
LATE PRESENTATION PENALTIES
LIABILITY
FINANCE ACT 1999
COMPLIANCE
LATE PAYMENT INTEREST
Who pays the piper? - I - 2001 - Taxation 147(3824) 13 September 2001, 600-602(3) .
This first article in a 3-part series disccusses the new compliance regime for stamp duty. Outlines the pitfalls in the new regime. Also looks at the Finance Act 1999 and the 2 main changes it made to the compliance regime: late stamping penalty - the restructuring of the late presentation penalties, and late payment interest - the introduction of the late payment interest charge.
STAMP DUTY
LATE PRESENTATION PENALTIES
LIABILITY
FINANCE ACT 1999
COMPLIANCE
LATE PAYMENT INTEREST