Court of Appeal.

Slesser, Romer and Greene L JJ.

Judgment delivered 18 December 1936.

Stamp duty – Sale of land – Conveyance – Houses sold by public auction on same day to same purchaser – Whether each transaction constituted part of series of transactions for stamp duty purposes – Finance Act 1910, s. 73.

  This was an appeal by the Crown against a decision of the High Court that a number of conveyances carried out on the same day by the same parties did not constitute a series of transactions for stamp duty purposes.

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