swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Stamp Duty - From: 1993 To: 1993
This page lists 1 cases, and was prepared on 02 April 2018.
Guinness Plc v Inland Revenue Commissioners Ind Summary, 31 January 1994; Times, 17 December 1993
17 Dec 1993
ChD
Stamp Duty
Apportionment procedures in a contract do not exempt from capital duty. An allotment scheme liable for capital duty since it went over 10% exemption.
Finance Act 1973 47
