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SDLT And VAT: Seeking clarity
Simon Rose reviews the implications of recent attempts at SDLT avoidance In light of the leading anti-avoidance case of Ramsay, a purposive interpretation of the legislation was taken and the clear intention of the scheme was to avoid tax. The recent cases reported below have all provided some much-needed clarity and certainty on a number …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- DV3 RS Ltd Partnership v HMRC [2011] UKFTT 138 (TC); [2012] UKUT 399 (TCC); [2013] EWCA Civ 907
- Finanzamt Lüdenscheid v Christel Schriever [2012] (C444/10)
- Robinson Family Ltd v HMRC [2012] UKFTT 360 (TC)
- Vardy Properties and Vardy Properties (Teesside) Ltd v HMRC [2012] UKFTT 564 (TC)
- WT Ramsay Ltd v IRC [1982] AC 300