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: 1998 To: 1998
This page lists 3 cases, and was prepared on 02 April 2018.
Parinv (Hatfield) Ltd v Inland Revenue Commissioners Times, 13 January 1998
13 Jan 1998
CA
Stamp Duty
Sale of property in England dutiable here although executed abroad under trust created abroad. Price not inadmissible for court.
Stamp Act 1891 1 54 59(1)
L M Tenancies 1 Ltd v Inland Revenue Commissioners Times, 04 February 1998; Gazette, 11 February 1998
4 Feb 1998
CA
Stamp Duty
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.
Finance Act 1994 242
1 Cites
1 Citers
Fecsa (Taxation) C-32/97; [1998] EUECJ C-32/97
27 Oct 1998
ECJ
European, Stamp Duty
ECJ Directive 69/335/EEC - Indirect taxes on the raising of capital - Duty on notarial deeds recording the repayment of debenture loans.
[ Bailii ]
