SDLT: No question of motive

Adam Craggs reports on a sub-sale case in which the Supreme Court allowed HMRC’s appeal ‘The court concluded that the combined effect of sub-sale relief under s45 and alternative property finance relief under s71A would have resulted in the transactions escaping SDLT, but for the anti-avoidance rule in s75A.’ In Project Blue Ltd v HMRC …
This post is only available to members.

Cases Referenced