A duty to stamp
Series: Estates Gazette ; (0250) 14 December 2002, 109(1)Publication details: 2002Subject(s): Summary: Examines draft legislation on the new stamp duty regime and the issues involved in introducing a fairer system. The new stamp duty will be chargeable on transactions rather than be restricted to documents and purchasers will be responsible for notifying and paying any duty; paying stamp duty will become compulsory rather than a 'voluntary' tax. Focuses on the transactions that will be subject to this new tax. Concludes that it will be easier to assess the effect of the tax on the commercial property market once the remaining draft legislation has been published.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS66481 (Browse shelf(Opens below)) | 1 | Available | 121428-1001 |
Examines draft legislation on the new stamp duty regime and the issues involved in introducing a fairer system. The new stamp duty will be chargeable on transactions rather than be restricted to documents and purchasers will be responsible for notifying and paying any duty; paying stamp duty will become compulsory rather than a 'voluntary' tax. Focuses on the transactions that will be subject to this new tax. Concludes that it will be easier to assess the effect of the tax on the commercial property market once the remaining draft legislation has been published.