"put such high value property into envelopes" enveloping = использование оффшорных структур при покупке собственности высокой стоимости как средства ухода от налога Здесь почитайте, чтоб понять о чем у вас идет речь: "The Treasury said the 15% rate would apply to properties in excess of £2m bought by "non-natural persons", ie companies. This is designed to combat the practice by some wealthy individuals of "enveloping" high-value properties into companies to avoid paying most of the tax. Those who have already done this will not escape scot-free. Osborne said he would consult on the introduction of a "large" annual charge on those £2m-plus properties that have already been put into corporate envelopes." http://www.guardian.co.uk/uk/2012/mar/21/budget-stamp-duty-raised
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