000			01174cam a2200265 4500
001			ABS64197
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113221
100			_aHutton, M.
245		2	_aA voluntary tax?
260			_c2001
490			_aAccountancy _v(1294) June 2001, 122-123(2)
520			_aSummarises the main principles of stamp duty which, although voluntary, is hard to avoid as it is extremely difficult to pass the title to property other than in writing. Details the instruments which are chargeable, those which are exempt, when gifts are subject to a liability, the rates of duty and the penalty and interest regime; offers guidance on stamp duty in relation to fixing the consideration, the assignment of leases, the acquisition of businesses, sub sales and offshore holdings; and considers corporate transaction reliefs and the concept of 'resting in contract'.
590			_aABS
650			_aGIFTS
650			_aINSTRUMENTS
650			_aINTEREST
650			_aLEASES
650			_aOFFSHORE INVESTMENTS
650			_aPENALTIES
650			_aSTAMP DUTY
650			_aSUB SALE
690			_aTAXATION
942			_n0
999			_c67430 _d67430