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Clamping Down On Avoidance

Simon Swann, solicitor at Ashurst, reviews some of the changes made to the SDLT regime in 2004 in an attempt to curb avoidance

 
Simon Swann solicitor at Ashurst reviews some of the changes made to the SDLT regime in 2004 in an attempt to curb avoidance
 
The Government made a number of small but significant changes to certain areas of the stamp duty land tax (SDLT) regime in Finance Act 2004 with a view to preventing avoidance. Some of these changes took effect from Budget Day some were brought in from Budget Day to Royal Assent by Part 1 Schedule 39 Finance Act 2004 and re-enacted in Part 2 of that Schedule with effect from Royal Assent while others were held back by the Government and introduced at Finance...

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