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

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