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.
