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Taxation – Charges to stamp duty as consideration

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Taxation – Charges to stamp duty as consideration


The author examines issues, illustrated by relevant case law, relating to the imposition of a charge to taxation at a fixed point in time by reference to consideration. Article by Janice B. Shardlow (Lecturer, University of Wolverhampton) published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.

Shardlow, Janice B. (1998) Taxation – Charges to stamp duty as consideration. Amicus Curiae, 1998 (10). pp. 20-22.


Item Type: Article
Subjects: Law
Keywords: Taxation, Tax law
Divisions: Institute of Advanced Legal Studies
Collections: Amicus Curiae
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URI: http://sas-space.sas.ac.uk/id/eprint/3994
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