SDLT: Sub-sales in the spotlight

With HMRC’s attentions focused on sub-sale arrangements, Lee Nuttall reviews the findings of the recent decision DV3 ‘SDLT is a modernised form of stamp duty, but also borrowed heavily from stamp duty concepts. It attempted to counter some of the more blatant planning found in stamp duty (for example, “resting on contract” schemes).’Stamp duty land …
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Cases Referenced