A selection from Ernst & Young's 2003 Budget Alert concentrating on measures affecting business
Corporate taxes
Modernisation Of Stamp Duty
The Revenue has confirmed the stated intention to modernise the rules on stamp duty.
The new regime will only apply to land shares (including shares in partnerships) and securities.
Leases granted for a rent are currently charged to stamp duty on a combination of the length of the lease and the annual rent payable. The Revenue has been consulting on the reform of taxation of leases with proposals to move towards a charge based on the value of the lease rather than the rent payable. With...
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A selection from Ernst & Young's 2003 Budget Alert concentrating on measures affecting business
Corporate taxes
Modernisation Of Stamp Duty
The Revenue has confirmed the stated intention to modernise the rules on stamp duty.
The new regime will only apply to land shares (including shares in partnerships) and securities.
Leases granted for a rent are currently charged to stamp duty on a combination of the length of the lease and the annual rent payable. The Revenue has been consulting on the reform of taxation of leases with proposals to move towards a charge based on the value of the lease rather than the rent payable. With...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
