SDLT And VAT: Seeking clarity

Nabarro LLP | Property Law Journal | December 2012 #301
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 …

Continue reading "SDLT And VAT: Seeking clarity"

This post is only available to members.

SDLT On Sub-Sales: HMRC strikes back

Herbert Smith Freehills LLP | Property Law Journal | October 2012 #297
Neil Warriner discusses a case with lessons for taxpayers ‘The lesson here for taxpayers from the finding on the first point is that, if structures like this are to be implemented, then they need to be implemented properly having regard to all legal issues that may affect them, not simply the tax rules.’ Despite their …

Continue reading "SDLT On Sub-Sales: HMRC strikes back"

This post is only available to members.