SDLT anti-avoidance: Cause for concern

Elizabeth Small examines a decision with potential implications for any transactions involving connected or interdependent steps where full SDLT has not been paid ‘Section 75C clearly states that in interpreting the core phrase in s75A regarding the transactions that are involved in connection with the disposal and acquisition (ie the scheme transactions), the transfer of …
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Cases Referenced

  • Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MbH & anor v HMRC [2019] UKFTT 0262 (TC)
  • Project Blue Ltd v The Commissioners of HM Revenue & Customs [2013] UKFTT 378 (TC)
  • Prudential Assurance Co Ltd v Inland Revenue Commissioners [1993] 1 WLR 211