Sergeant and Sims on Stamp Duty

Covering all the legislation and case law in relation to stamp duties and stamp duty reserve tax in the UK, this text examines practice and procedures adopted by the stamp office itself, covers all the developments in this area since 1992, and includes an overview of the current law.

Acoperind toata legislatia si jurisprudenta in ceea ce priveste taxele de timbru si taxa de rezerva a taxelor de timbru din Marea Britanie, acest text examineaza practicile si procedurile adoptate chiar de biroul de timbre, acopera toate evolutiile din acest domeniu incepand cu 1992 si include o imagine de ansamblu asupra legea actuala.