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The SDLT planning landscape

Marc Selby explains why the market for SDLT schemes is likely to be severely curtailed following Royal Assent of the Finance Bill, and what the future holds for the specialist SDLT planning adviser.

A Google search by the writer shortly before commencing this article revealed at least half a dozen websites promoting SDLT schemes. To the uninformed taxpayer the claims on these websites look very credible. All claim to offer substantial SDLT savings on purchases of residential and non-residential property using schemes endorsed by tax counsel. So despite the Chancellor’s protestations in his Budget Statement on 21 March 2012 of aggressive tax avoidance (as well as tax evasion) being ‘morally repugnant’ the promoters of schemes which are evidently designed with the sole objective of avoiding...

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