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LM Tenancies 1 plc v IRC

Language: English Series: Estates Gazette ; [1996] 46 EG 155-157(3) (16/11/96)Publication details: 1996Subject(s): Summary: ChD 21 June 1996. Held, stamp duty was chargeable on an `ad valorem` basis on commercial premises which had premiums calculated by a formula designed to minimise stamp duty.

ChD 21 June 1996. Held, stamp duty was chargeable on an `ad valorem` basis on commercial premises which had premiums calculated by a formula designed to minimise stamp duty.