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Prudential Assurance Co Ltd v Inland Revenue Commissioners

Language: English Series: Weekly Law Reports ; (1993) 1 WLR 211-220(10)Publication details: 1993Subject(s): Summary: ChD 29 October 1992. Stamp duty - conveyance or transfer on sale - amount of consideration - transfer of registered title of freehold land with partly constructed buildings - purchaser simaltaneously agreeing to provide funds to complete development - whether stamp duty chargeable on total price for land and finished buildings

ChD 29 October 1992. Stamp duty - conveyance or transfer on sale - amount of consideration - transfer of registered title of freehold land with partly constructed buildings - purchaser simaltaneously agreeing to provide funds to complete development - whether stamp duty chargeable on total price for land and finished buildings