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Get to grips with stamp duty regime

By: Series: Estates Gazette ; (0440) 2 October 2004, 146-147(2)Publication details: 2004Subject(s): Summary: A "mainly for students" article examining Stamp Duty Land Tax which succeeded Stamp Duty on 1 December 2003. It is one of two taxes that directly affect property transactions. The other is Value Added Tax which affects comparatively few transactions but includes commercial buildings where an owner or landlord has chosen to charge VAT. The article outlines the new regime and explains how it differs from its document based predecessor.
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Item type Current library Call number Copy number Status Barcode
Journal article London Journal article ABS68396 (Browse shelf(Opens below)) 1 Available 127698-1001

A "mainly for students" article examining Stamp Duty Land Tax which succeeded Stamp Duty on 1 December 2003. It is one of two taxes that directly affect property transactions. The other is Value Added Tax which affects comparatively few transactions but includes commercial buildings where an owner or landlord has chosen to charge VAT. The article outlines the new regime and explains how it differs from its document based predecessor.