Parinv (Hatfield) Ltd v Inland Revenue Commissioners.  BTC 8003
Court of Appeal (Civil Division).
Millett and Roch LJJ and Sir John Balcombe.
Judgment delivered 4 December 1997.
Stamp duty – Conveyance on sale – Contract for sale and declaration of trust passed equitable interest in property in the UK – Documents executed in Jersey where they remained – Transfer of legal estate presented for stamping not specifying consideration – Whether transfer a ‘conveyance on sale’ chargeable with ad valorem stamp duty – Stamp Act 1891, s. 14(4), 15(2)(a), 61(2).