000			01002cam a2200277 4500
001			ABS62672
008			000000n2000 000 0 eng u
035			_a(Sirsi) u107517
100			_aMajor, C.
245			_aStamp duty: are corporate vehicles the answer?
260			_c2000
490			_aSolicitors' Journal _v144(28) 688-689(2)
520			_aIn light of the stamp duty increase to 4% on land and property sold for more than £500,000, asks whether there is room for mitigating the stamp duty cost of a major property sale. Describes the stamp duty rate differential between property sales and share sales, and weighs up the advantages and disadvantages of both.
590			_aABS
650			_aSHARE SALES
650			_aPROPERTY SALES
650			_aSTAMP DUTY
650			_aFINANCE ACT 1986 S76
650			_aMANAGEMENT COSTS
650			_aCHANGEABLE GAINS
650			_aCAPITAL GAINS
650			_aSHARES
650			_aRATE DIFFERENTIAL
690			_aTAXATION
942			_n0
999			_c64260 _d64260