I can understand stamp duty being payable on the lease, which is a physical document, which was valued at €540 for the remaining 27 months. The machinary is exempt from actual duty as goods passing by delivery, although revenue are using their value to increase my liability to 7% on the goodwill portion, by moving me up a band from 6% to 7%.
If Stamp duty is a duty on the stamping of documents, other than the lease, what is actually being stamped? I operate a service/retail business from the "leased" shop and also a "van run".
Can the goodwill of a business be stamped? I like this idea of a verbal agreement, although we may have gone to far at this stage since the solicitor has gone down a different route and the revenue are involved.