Q&As

When does the contingency principle apply in respect of stamp duty?

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Published by a LexisNexis Tax expert
Published on: 27 October 2016

As explained in the section, ‘Ascertaining consideration using the contingency principle’ in Practice Note: Stamp duty on transfers—consideration and calculation, the contingency principle for UK stamp duty purposes:

  1. •

    applies where, at the date of the instrument, the amount of consideration

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United Kingdom

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