swarb.co.uk - law index
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Stamp Duty - From: 2004 To: 2004
This page lists 2 cases, and was prepared on 02 April 2018.
Robin Alexis Justin Keston, Helen Janet Keston v Commissioners of Inland Revenue [2004] EWHC 59 (Ch); Times, 12 February 2004
27 Jan 2004
ChD
The Hon Mr Justice Lightman
Stamp Duty
The claimants sought to reduce liability for stamp duty by arranging an intermediate sale to a company followed by a scheme of regular payments. Held: The scheme was not effective to save stamp duty. The combined effect of the sections was to impose the liability for duty on the considerations paid by both the purchaser company and the sub-purchaser. As a matter of principle a conveyanc by a vendor to a subpurchaser was chargeable to duty by reference both to the consideration moving from purchaser to vendor and to the consideration moving from subpurchaser to purchaser.
Stamp Act 1891 56(2) 58(4) 58(7)
1 Cites
[ Bailii ]
Commission v Belgium C-415/02 [2004] EUECJ C-415/02; [2004] ECR I-7215
15 Jul 2004
ECJ
European, Stamp Duty
ECJ (Judgment) Failure of a Member State to fulfil obligations - Indirect taxes - Directive 69/335/EEC - Raising of capital - Tax on stock exchange transactions - Tax on the delivery of bearer securities
Directive 69/335/EEC
[ Bailii ]