000 00923cab a2200205 4500
001 X84146
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u84146
041 _aeng
245 _aTaxation- stamp duty
260 _c1998
350 _a0
490 _aEstates Gazette Case Summaries
_v(1998) EGCS 10, (1)
520 _a"LM Tenancies 1 plc v Inland Revenue Commissioners" CA 28 January 1998. Stamp duty - Lease or tack - Consideration for lease including premium - Premium to be calculated in accordance with formula requiring calculation at future date - Commissioners deciding leases chargeable with "ad valorem" duty in respect of premiums under Stamp Act 1891, Schedule 1 - Judge finding contingency principle applied - Appeal dismissed.
650 _aLM TENANCIES 1 PLC V INLAND REVENUE COMMISSIONERS
650 _aSTAMP DUTY
690 _aTAXATION
942 _n0
948 _c10/02/1998
999 _c52865
_d52865