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Out of the frying pan

By: Language: English Series: Times ; 134(3485) 5 January 1995, 292-296(5)Publication details: 1995Subject(s): Summary: Discusses "Glenrothes Development Corporation v Inland Revenue Commissioners" which concerned the proper charge to VAT on stamp duty on a conveyance or transfer of land and considers the decision`s effect on capital gains tax computations.

Discusses "Glenrothes Development Corporation v Inland Revenue Commissioners" which concerned the proper charge to VAT on stamp duty on a conveyance or transfer of land and considers the decision`s effect on capital gains tax computations.