000 00760cam a2200193 4500
001 ABS61293
008 000000n1999 000 0 eng u
035 _a(Sirsi) u101927
100 _aNock, R.
245 _aBanana skins & opportunities.
260 _c1999
490 _aTaxation
_v143(3722) 2 Sept 1999, 574-6; 143(3723) 9 Sept 1999, 604-5; 143(3724) 16 Sept 1999, 624-6(8)
520 _aSeries of three articles discussing practical issues relating to stamp duty. Explains the basic rules of computation and variable consideration, then goes on to deal with liabilities and VAT. Finally considers pitfalls of the new stamp duty regime.
650 _aSTAMP DUTY
650 _aVALUE ADDED TAX
650 _aDUTY
690 _aTAXATION
942 _n0
999 _c61025
_d61025