Gordon Keenay, KPMG, and Rupert Shiers, McGrigors LLP, review the very first tribunal decision on SDLT and how it will affect the interpretation of tax statutes, tax policy, administration and future SDLT disputes
Gordon Keenay KPMG and Rupert Shiers McGrigors LLP review the very first tribunal decision on SDLT and how it will affect the interpretation of tax statutes tax policy administration and future SDLT disputes
SDLT has at last acquired some case law of its own. The recent decision of the Special Commissioners in Elizabeth Court (Bournemouth) Ltd v HMRC (SpC 648 sitting on 31 October 2007) illuminates the meaning of one relief in the SDLT statute. It is of wider interest because it is an example of how the Courts resolve an ambiguity in tax law which...
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Gordon Keenay, KPMG, and Rupert Shiers, McGrigors LLP, review the very first tribunal decision on SDLT and how it will affect the interpretation of tax statutes, tax policy, administration and future SDLT disputes
Gordon Keenay KPMG and Rupert Shiers McGrigors LLP review the very first tribunal decision on SDLT and how it will affect the interpretation of tax statutes tax policy administration and future SDLT disputes
SDLT has at last acquired some case law of its own. The recent decision of the Special Commissioners in Elizabeth Court (Bournemouth) Ltd v HMRC (SpC 648 sitting on 31 October 2007) illuminates the meaning of one relief in the SDLT statute. It is of wider interest because it is an example of how the Courts resolve an ambiguity in tax law which...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
