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Valuation paper

Published on 06 Aug 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper examines the manner in which courts have approached the issue of valuation in a stamp duty context and discusses, in particular, a number of recent decisions and their practical implications.

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Daryl WILLIAMS

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This was presented at Ninth Annual States' Taxation Conference .

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“Black letter versus purposive – a false dichotomy?”

Author(s):  Justice John LOGAN

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Valuation

Author(s):  Daryl WILLIAMS

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