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SDLT avoidance

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HMRC is consulting on proposed changes to the FA 2003 s 45 ‘transfer of rights’ rules to ‘stop sales of SDLT avoidance schemes that attempt to rely on [those] rules, but ensure the rules give appropriate relief where commercially important’. Comments are invited by 9 October 2012.

HMRC is consulting on proposed changes to the FA 2003 s 45 ‘transfer of rights’ rules to ‘stop sales of SDLT avoidance schemes that attempt to rely on [those] rules, but ensure the rules give appropriate relief where commercially important’. Comments are invited by 9 October 2012.

Issue: 1133
Categories: News
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