Real Insights - Property Update

Issue 30
4341SDLT: Supreme Court confirms effectiveness of HMRC's tools to defeat "schemes"

SDLT: Supreme Court confirms effectiveness of HMRC's tools to defeat "schemes"

The Supreme Court judgement in Project Blue has been eagerly awaited. Whilst the detail of the case is largely of historic interest, it has provided guidance on the scope of the broad SDLT anti-avoidance rule in section 75A Finance Act 2003.

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