Chancery Division.

Sir Donald Nicholls V-C.

Judgment delivered 29 October 1992.

Stamp duty – Conveyance on transfer or sale – Agreement for sale of partly developed property – Second agreement that vendors would complete development at purchaser’s expense – Both agreements negotiated together and executed simultaneously – Development immediately transferred to purchaser – Whether stamp duty payable on transfer of property calculated by reference to the consideration provided for in the sale agreement and building costs up to date of transfer only or in respect of total cost of land and finished buildings.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.