PolyU Library
Journal Call no.HJ3001.T39
AuthorCheung, Daniel.
Article TitleConveyance or transfers operating as a voluntary disposition inter vivos : stamp duty implications and practical considerations / Daniel Cheung.
Is Part OfTaxation ; no.5, Jun 1991, p.8-11.
AbstractIn the 1990/91 budget speech and on some public occasions, the Financial Secretary, Sir Piers Jacobs, has strongly indicated that he is considering reducing stamp duty on share transactions, as suggested by the Stock Exchange to help increase market competitiveness.