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Stamp taxes: HMRC guidance on anti-avoidance provision

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HMRC have published new guidance on the anti-avoidance provision in FA 2003 s 75A, giving examples of situations where HMRC consider that s 75A does and does not apply.

HMRC have published new guidance on the anti-avoidance provision in FA 2003 s 75A, giving examples of situations where HMRC consider that s 75A does and does not apply.

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