George Cotterell comments on Project Blue, the first case to consider the scope of the SDLT anti-avoidance rules in FA 2003 s 75A.
SDLT: FA 2003 s 75A
Jonathan Legg on the Court of Appeal’s reversal of the decision by the Upper Tribunal
SDLT: relief for charities
Stamp duty & SDRT regulations
The UK has prescribed Singapore Exchange Securities Trading Ltd (SGX-ST) as a ‘recognised foreign exchange’ from 1 June 2013, enabling its members to apply for intermediary status and obtain relief from stamp duty and SDRT.
James Bullock looks at the activist group's failed attempt to challenge HMRC
Sharon McKie tests the legislation's limits, uncertainties and anomalies
SI 2013/1113
Malcolm Pengelly answers a query on SDLT on property transfers