A tale of two taxes
Language: English Series: Times ; 134(3478) 3 November 1994, 115-116(2)Publication details: 1994Subject(s): Summary: Discusses "Glenrothes Development Corporation v Inland Revenue Commissioners" in which it was held that stamp duty was to be paid on the purchase price of the property and the VAT, which the purchasers had elected to pay in return for grants of interests in land.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS51858 (Browse shelf(Opens below)) | 1 | Available | 47289-1001 |
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Discusses "Glenrothes Development Corporation v Inland Revenue Commissioners" in which it was held that stamp duty was to be paid on the purchase price of the property and the VAT, which the purchasers had elected to pay in return for grants of interests in land.