|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 1390|
Sir Richard Scott V-C
|Representation||Andrew Onslow (instructed by Walker Morris, Leeds) for S.|
|Christopher Tidmarsh (instructed by the Solicitor of Inland Revenue) for the Inland Revenue.|
|Judgment Dates:||7 December 1999|
Stamp duty - Lease or tack - Lease containing option to take further lease - Whether option lease executed in pursuance of contract made on or before 2 July 1997 - .