Stamp duty and rules of evidence in possession proceedings
Series: The Conveyancer ; (67) November/December 2003, 506-515(10)Publication details: 2003Subject(s):- UNSTAMPED TENANCY AGREEMENTS
- FENGL V FENGL
- BIRCHALL V BULLOGH
- MASON V MOTOR TRACTION CO LTD
- IN RE COOLGARDIE GOLDFIELDS LTD
- CIVIL PROCEDURE RULES PART 55
- R V CITY OF LONDON COURT
- ADMISSIBILITY
- STAMP DUTY
- RULES OF EVIDENCE
- POSSESSION PROCEEDINGS
- PROTECTION FROM EVICTION ACT 1977 S5
- HOUSING ACT 1988 S8
- HOUSING ACT 1988 S21
- STAMP ACT 1891 S14(4)
- PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL LANDLORD AND TENANT-RESIDENTIAL TENANCIES
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS67440 (Browse shelf(Opens below)) | 1 | Available | 124987-1001 |
Examines how the application of the Stamp Act 1891 s14(4) can lead to refusal to accept unstamped tenancy agreements as evidence in residential possession proceedings. Suggests that those seeking to rely thus on unstamped tenancy agreements should not conclude that their case in court is inevitably lost as there are several arguments available to mitigate the effects of s14 of the 1891 Act. Concludes that the purposes of s14 of the Act would be best served by the adoption of the principle arrived at in "In re Coolgardie, Goldfields Ltd" ([1900] 1CL 475) - the stamping of the agreement before the order is drawn up satisfies the statutory obligations - and its extension to include undertakings given by the litigants themselves. Although the abolition of stamp duty by the Finance Act 2003 will lessen the significance of s14 of the 1891 Act, s14 will continue to create difficulties.