Guinness Plc v Inland Revenue Commissioners: ChD 17 Dec 1993

Apportionment procedures in a contract do not exempt from capital duty. An allotment scheme liable for capital duty since it went over 10% exemption.

Citations:

Ind Summary 31-Jan-1994, Times 17-Dec-1993

Statutes:

Finance Act 1973 47

Jurisdiction:

England and Wales

Stamp Duty

Updated: 05 August 2022; Ref: scu.81087