000 00858cam a2200229 4500
001 ABS65289
008 020402n2002 000 0 eng u
035 _a(Sirsi) u117286
100 _aNichols, M.
245 _aKept in reserve
260 _c2002
490 _aEstates Gazette
_v(0210) 9 March 2002, 153(1)
520 _aArgues that the use of stamp duty mitigation schemes is on the increase; looks at the approach to stamp duty and its mitigation around Europe and at some of the current UK techniques. Due to the stamp duty saving schemes increasing over the last two years, questions whether the introduction of the stamp duty reserve tax is a possibility.
590 _aABS
650 _aSTAMP DUTY
650 _aMITIGATION
650 _aRESERVE TAX
650 _aEUROPE
650 _aUNITED KINGDOM
690 _aTAXATION
942 _n0
999 _c69871
_d69871