L M Tenancies 1 Plc v Inland Revenue Commissioners: ChD 11 Jul 1996

Stamp duty not mitigated where consideration ascertainable when lease was executed.

Citations:

Times 11-Jul-1996

Statutes:

Stamp Act 1891 1

Jurisdiction:

England and Wales

Citing:

Appealed toL 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. . .

Cited by:

Appeal fromL 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. . .
Lists of cited by and citing cases may be incomplete.

Stamp Duty

Updated: 04 June 2022; Ref: scu.82881