And he taketh away
Nock, R. S.
And he taketh away - 2007 - SJ 181(10) 9 March 2007, 322-323(2) .
Discusses the introduction by HM Revenue and Customs of the Finance Act 2003 s75A through the Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 which intended to prevent the avoidance of land tax stamp duty. Argues that this legislation in fact offers new techniques, previously blocked by other legislation, for mitigating stamp duty land tax.
STAMP DUTY LAND TAX (VARIATION OF THE FINANCE ACT 2003) REGULATIONS 2006
GREAT BRITAIN
And he taketh away - 2007 - SJ 181(10) 9 March 2007, 322-323(2) .
Discusses the introduction by HM Revenue and Customs of the Finance Act 2003 s75A through the Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 which intended to prevent the avoidance of land tax stamp duty. Argues that this legislation in fact offers new techniques, previously blocked by other legislation, for mitigating stamp duty land tax.
STAMP DUTY LAND TAX (VARIATION OF THE FINANCE ACT 2003) REGULATIONS 2006
GREAT BRITAIN