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DV3 RS LP: clarification or complication?

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14 April 2011
Card image Michael Hunter

Although Stamp Duty Land Tax was introduced in December 2003, it was not (with the exception of some penalty cases) until the release of the decision in DV3 RS Limited Partnership v HMRC [2011] TC01012 on 17 March 2011 that the judiciary first opined on the provisions of FA 2003 Part 4.

Although Stamp Duty Land Tax was introduced in December 2003 it was not (with the exception of some penalty cases) until the release of the decision in DV3 RS Limited Partnership v HMRC [2011] TC01012 on 17 March 2011 that the judiciary first opined on the provisions of FA 2003 Part 4. Was it worth the wait?

The facts

Before considering this it is necessary to summarise the facts of the case.
The appeal concerned an SDLT planning structure under which DV3 Regent Street Ltd (to use the Tribunal’s abbreviation BB) acquired a lease from Legal and...

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