SCIT STAMP DUTY RESERVE TAX – amalgamation of two unit trust schemes – whether an agreement to transfer chargeable securities – appeal allowed – FA 1986 s 87(1)
Citations:
[2000] UKSC SPC00251
Links:
Citing:
Cited – Street v Mountford HL 6-Mar-1985
When a licence is really a tenancy
The document signed by the occupier stated that she understood that she had been given a licence, and that she understood that she had not been granted a tenancy protected under the Rent Acts. Exclusive occupation was in fact granted.
Held: . .
Lists of cited by and citing cases may be incomplete.
Stamp Duty
Updated: 10 June 2022; Ref: scu.195357
