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: 1999 To: 1999
This page lists 1 cases, and was prepared on 02 April 2018.
M and G Securities Ltd v Inland Revenue Commissioners: Schroder Unit Trusts Ltd v Same Times, 02 February 1999
2 Feb 1999
ChD
Stamp Duty
The terms of the deed of trust under which units were surrendered in return for transfer of investments and cash from the underlying trust, allowed the trustees to reclaim the stamp duty paid on the surrender documents.
Finance Act 1946 54(4)
