And he taketh away
Language: English Series: SJ ; 181(10) 9 March 2007, 322-323(2)Publication details: 2007Subject(s): Summary: Discusses the introduction by HM Revenue and Customs of the Finance Act 2003 s75A through the Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 which intended to prevent the avoidance of land tax stamp duty. Argues that this legislation in fact offers new techniques, previously blocked by other legislation, for mitigating stamp duty land tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L137283 (Browse shelf(Opens below)) | 1 | Available | 137283-1001 |
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Discusses the introduction by HM Revenue and Customs of the Finance Act 2003 s75A through the Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 which intended to prevent the avoidance of land tax stamp duty. Argues that this legislation in fact offers new techniques, previously blocked by other legislation, for mitigating stamp duty land tax.