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:
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