Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
HMRC’s recently published guidance on SDLT and de-enveloping transactions is distinctly unhelpful, writes Marc Selby
Simon Yeo reflects on HMRC’s recent guidance on how the SDLT anti-avoidance in FA 2003 s 75A applies to financing around distributions of property to shareholders
Your guide to the key measures
Shimon Shaw answers a query concerning SDLT on a residential development.
‘When is good occupation, bad occupation?’ asks Nigel Popplewell, Burges Salmon
The wheels come off two SDLT planning schemes, but two charities fare better before the court. Mark Baldwin and George Cotterell examine the lessons learned from three recent SDLT decisions.
Ben Roberts (RPC) compares s 75A with the GAAR, in light of the recent decision in Project Blue.
The above Act received Royal Assent on 31 July. The Act replaces the current UK SDLT in Scotland with the land and buildings transaction tax (LBTT), with effect from April 2015.
SDLT: avoidance scheme