000 00539cam a2200133 4500
008 030821n2003 000 0 eng u
035 _a(Sirsi) u123337
100 _aGoldstraw, S.
245 _aNew tax, new avoidance
260 _c2003
490 _aProperty Week
_v68(26) 4 July 2003, 44-45(2)
520 _aReports on emerging techniques for avoiding the new Stamp Duty Land Tax (SDLT) which will come into effect in December 2003. Argues that SDLT will be harder to avoid than Stamp Duty, as it is a tax on transactions.
942 _n0
999 _c73268
_d73268