Chancery Division.

Judgment delivered 8 November 1985.

Stamp duty – Tax avoidance – Composite transaction – Pre-ordained series of transactions – Scheme to save stamp duty on purchase of property – Steps inserted solely for tax avoidance purposes – Whether intention to save stamp duty relevant to substance of transaction for stamp duty purposes – Whether Ramsay principle applicable to stamp duty – Stamp Act 1891, sec; 12, 13, 58(4).

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