Helen Coward and Edward Hardy (Simmons & Simmons) examine a recent FTT decision on SDLT, property investment partnerships and the anti-avoidance rule in s 75A.
The Upper Tribunal’s decision in McCabe shows how difficult it can be to challenge findings of fact when confronted with multi-factorial tests, writes Oliver Marre (5 Stone Buildings).
Mainpay should end any suggestion by HMRC that they can score a ‘knockout’ by identifying an area of carelessness, write Sophie Rhind and Victoria Braid (Macfarlanes).
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