Stamp Duty - 2000

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This page lists 1 cases, and was prepared on 28 October 2012.

Swallow Hotels Ltd -v- Commissioners of Inland Revenue
11 Jan 2000 ChD	Stamp Duty
	A lease had been granted with an option to take a further term at a later date. New rules came into effect which imposed higher rates of stamp duty on transactions of the nature granted by the option, but exempted transactions entered into pursuant to a contract made before the operative date. It was held that the grant of the option in the lease was such a contract. It was not that when the option was exercised, the contract came into existence.
	Finance (No 2) Act 1997 49(6)