Taxation- stamp duty
Language: English Series: Estates Gazette Case Summaries ; (1998) EGCS 10, (1)Publication details: 1998Subject(s): Summary: "LM Tenancies 1 plc v Inland Revenue Commissioners" CA 28 January 1998. Stamp duty - Lease or tack - Consideration for lease including premium - Premium to be calculated in accordance with formula requiring calculation at future date - Commissioners deciding leases chargeable with "ad valorem" duty in respect of premiums under Stamp Act 1891, Schedule 1 - Judge finding contingency principle applied - Appeal dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X84146 (Browse shelf(Opens below)) | 1 | Available | 84146-1001 |
"LM Tenancies 1 plc v Inland Revenue Commissioners" CA 28 January 1998. Stamp duty - Lease or tack - Consideration for lease including premium - Premium to be calculated in accordance with formula requiring calculation at future date - Commissioners deciding leases chargeable with "ad valorem" duty in respect of premiums under Stamp Act 1891, Schedule 1 - Judge finding contingency principle applied - Appeal dismissed.