Law-Now
31 May 2019 ·
International
Stamp Duty Land Tax (“SDLT”): anti-avoidance rule may apply in absence of tax as main motive
1 min read
A recent English court decision suggests that the SDLT general anti-avoidance rule (Section 75A Finance Act 2003) may be of wider application than previously thought, and significantly wider than indicated in HM Revenue & Customs’ own published guidance. Those...
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