SDLT: anti-avoidance | Practical Law

SDLT: anti-avoidance | Practical Law

This note focuses on SDLT anti-avoidance, in particular, the wide-ranging provisions in sections 75A to 75C of the Finance Act 2003 that are intended to counteract certain schemes that have the effect of reducing SDLT liability. It also highlights some of the emerging case law in this area.

SDLT: anti-avoidance

Practical Law UK Practice Note w-003-1282 (Approx. 42 pages)

SDLT: anti-avoidance

by Practical Law Tax, based on material originally contributed by Ashurst LLP
Maintained • England, Northern Ireland
This note focuses on SDLT anti-avoidance, in particular, the wide-ranging provisions in sections 75A to 75C of the Finance Act 2003 that are intended to counteract certain schemes that have the effect of reducing SDLT liability. It also highlights some of the emerging case law in this area.