Hearings
21 Dec 1898 [1899] 1 QB 335, DC (Bruce and Wills JJ)
06 Dec 1899 [1900] 1 QB 172, CA (A L Smith, Collins and Vaughan Williams LJJ)
Swayne v Commissioners of Inland Revenue
Subject Matter
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.
[1899] 1 QB 335, DC
[1900] 1 QB 172, CA
Appellate History
Swayne v Commissioners of Inland Revenue [1899] 1 QB 335, DC
Decision of the Divisional Court affirmed.
Swayne v Commissioners of Inland Revenue [1900] 1 QB 172, CA