This publication is from our archive and no action should be taken in reliance on it without specific legal advice. You can see our latest publications here. Real Insights - Property Update Issue 30: July 2018 Post 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.
Post 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.