| 000 | 01027cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS67386 | ||
| 008 | 040106n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u124712 | ||
| 100 | _aEvans, J. | ||
| 245 | _aPartners' new duties | ||
| 260 | _c2003 | ||
| 490 |
_aEstates Gazette _v(0350) 13 December 2003, 87(1) |
||
| 520 | _aLooks at the Inland Revenue's proposals (to be included in the Finance Act 2004) to extend the scope of Stamp Duty Land Tax (SDLT) to include land transfers to partnerships, transfers of partnership interests and land transfers out of a partnership to a partner. Suggests revisions to these proposals to ensure that SDLT legislation conforms to the government's aim to promote fairness between taxpayers, reduce distortions and prevent avoidance. | ||
| 590 | _aABS | ||
| 650 | _aFINANCE ACT 2004 | ||
| 650 | _aLIMITED PARTNERSHIPS | ||
| 650 | _aPARTNERSHIPS | ||
| 650 | _aSTAMP DUTY | ||
| 650 | _aSTAMP DUTY LAND TAX | ||
| 690 | _aTAXATION | ||
| 700 | _aRodrigues, M. | ||
| 942 | _n0 | ||
| 999 |
_c74013 _d74013 |
||