L M Tenancies 1 Ltd v Inland Revenue Commissioners: CA 4 Feb 1998

The stamp duty payable on a lease is calculated according to the values known at the date of the lease in accordance with the formula provided.

Citations:

Times 04-Feb-1998, Gazette 11-Feb-1998

Statutes:

Finance Act 1994 242

Jurisdiction:

England and Wales

Citing:

Appeal from – L M Tenancies 1 Plc v Inland Revenue Commissioners ChD 11-Jul-1996
Stamp duty not mitigated where consideration ascertainable when lease was executed. . .

Cited by:

Appealed to – L M Tenancies 1 Plc v Inland Revenue Commissioners ChD 11-Jul-1996
Stamp duty not mitigated where consideration ascertainable when lease was executed. . .
Lists of cited by and citing cases may be incomplete.

Stamp Duty

Updated: 14 November 2022; Ref: scu.82879