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Since 1927 the leading authority on tax law, practice and administration

Paul Davis

ARTICLES

Generous relief

 

 

 

PAUL DAVIS takes a practical look at FA 2003, s 45 and 'other transactions'.

 

 

 

 

 

THE STAMP DUTY land tax régime does, in some cases, provide more generous relief than the old stamp duty régime for property transactions. The following case study illustrates the point.

 

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