The Law Reports (King's/Queen's Bench Division)
[1899] 1 QB 335
[DIVISIONAL COURT]
SWAYNE, APPELLANT; THE COMMISSIONERS OF INLAND REVENUE, RESPONDENTS.
1898 Dec. 14,
21.
BRUCE and WILLS JJ.
Revenue
— Stamp Duty
— “Conveyance or Transfer on Sale”
— Assignment of Leaseholds
— Consideration
— Rent
—
Stamp Act, 1891 (54 & 55 Vict. c. 39), s. 57, Sched. I.