Blendett Ltd. v Inland Revenue Commissioners. Quietlece Ltd. v Inland Revenue Commissioners.  BTC 8016
Court of Appeal.
Judgment delivered 24 November 1983.
Stamp duty – Underlease granted for premium – Premium payable in part on date of execution of lease – Balance of premium payable more than 20 years after execution – Whether duty payable on total amount of premium – Whether premium payable ‘periodically for a definite period exceeding 20 years’ – Stamp Act 1891, sec. 56.