000			00848cab a2200253 4500
001			ABS51858
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u47289
041			_aeng
100			_aBarr, A.R.
245		2	_aA tale of two taxes
260			_c1994
350			_a0
490			_aTimes _v134(3478) 3 November 1994, 115-116(2)
520			_aDiscusses "Glenrothes Development Corporation v Inland Revenue Commissioners" in which it was held that stamp duty was to be paid on the purchase price of the property and the VAT, which the purchasers had elected to pay in return for grants of interests in land.
650			_aCONVEYANCE
650			_aPROPERTY TRANSACTIONS
650			_aPURCHASE PRICE
650			_aSTAMP DUTY
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c29824 _d29824