Speed Read: At the STPG Conference 2009 HMRC Stamp Taxes were invited to respond to technical questions on SDLT. In this the first of a bi-monthly series of articles by STPG members we set out HMRC's answers to the questions on the SDLT Anti-Avoidance provision in FA 2003 s 75A, whether the appointment of an administrator prevents or triggers a clawback of SDLT group relief and valuation issues in respect of goodwill.
