Kept in reserve
Nichols, M.
Kept in reserve - 2002 - Estates Gazette (0210) 9 March 2002, 153(1) .
Argues that the use of stamp duty mitigation schemes is on the increase; looks at the approach to stamp duty and its mitigation around Europe and at some of the current UK techniques. Due to the stamp duty saving schemes increasing over the last two years, questions whether the introduction of the stamp duty reserve tax is a possibility.
STAMP DUTY
MITIGATION
RESERVE TAX
EUROPE
UNITED KINGDOM
Kept in reserve - 2002 - Estates Gazette (0210) 9 March 2002, 153(1) .
Argues that the use of stamp duty mitigation schemes is on the increase; looks at the approach to stamp duty and its mitigation around Europe and at some of the current UK techniques. Due to the stamp duty saving schemes increasing over the last two years, questions whether the introduction of the stamp duty reserve tax is a possibility.
STAMP DUTY
MITIGATION
RESERVE TAX
EUROPE
UNITED KINGDOM