| 000 | 01177cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS65573 | ||
| 008 | 020607n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u118315 | ||
| 100 | _aAleksander, N | ||
| 245 | 4 | _aThe end of an era | |
| 260 | _c2002 | ||
| 490 |
_aEstates Gazette _v(0220) 18 May 2002, 218(2) |
||
| 520 | _aStamp duty, one of the UK's oldest taxes, is due to be abolished once the Finance Act 2002 is in force and with it will go the last of the major loopholes in the legislation before the introduction of the replacement duty. Looks at what areas of opporturnity are available for stamp duty planning before the tax's abolition. One option is to exploit the difference in rates of duty where land is wrapped into a company without incurring the full duty. This option though has been closed by the Budget. The other planning technique is to avoid the creation of a stampable document; this option will be blocked by the Finance Act. | ||
| 590 | _aABS | ||
| 650 | _aFINANCE ACT 2002 | ||
| 650 | _aSTAMP DUTY | ||
| 650 | _aSALE OF LAND | ||
| 650 | _aSPECIAL PURPOSE VEHICLE | ||
| 650 | _aSTAMP DUTY RELIEF | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c70434 _d70434 |
||