Stamp duty not mitigated where consideration ascertainable when lease was executed.
Citations:
Times 11-Jul-1996
Statutes:
Jurisdiction:
England and Wales
Citing:
Appealed to – 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. . .
Cited by:
Appeal from – 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. . .
Lists of cited by and citing cases may be incomplete.
Stamp Duty
Updated: 04 June 2022; Ref: scu.82881
