Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

WM. CORY & SON, LTD. v. COMMISSIONERS OF INLAND REVENUE

[1963] 2 Lloyd's Rep. 446

CHANCERY DIVISION

Before Mr. Justice Pennycuick

Revenue-Stamp duty-Conveyance or transfer on sale-Transfer of shares under option agreement before exercise of option - Whether transfers chargeable for stamp duty as conveyances on sale - Whether option agreement a contract for sale - Stamp Act, 1891, Sects. 54, 59-Meaning of "on".

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