SDLT: No question of motive

Adam Craggs reports on a sub-sale case in which the Supreme Court allowed HMRC’s appeal

Cases Referenced

  • Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes) [2004] UKHL TC_76_446
  • HMRC v DV3 RS Ltd Partnership [2013] EWCA Civ 907
  • Project Blue Ltd v HMRC [2018] UKSC 30