000 00872cab a2200229 4500
001 WB2844-58
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u59759
041 _aeng
245 _aStamp duty on development
260 _c1992
350 _a0
490 _aEstates Gazette Case Summaries
_v(1992) EGCS 127(2) (7/11/92)
520 _a"Prudential Assurance Co Ltd v Commissioners of Inland Revenue" ChD 29 October 1992. It was held that stamp duty was only due on the conveyance of the land and on building works so far as they were completed at the time of transfer and not on the conveyance and the complete development agreement as contended by the CIR.
650 _aBUILDING WORKS
650 _aCONVEYANCING
650 _aSALE OF LAND
650 _aSTAMP DUTY
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c36727
_d36727