The SDLT anti-avoidance provisions in FA 2003 s 75A can prove a headache for practitioners when advising on transactions which are not limited to a straightforward sale and purchase of UK property. This is due to the absence of any case law together with continuing uncertainty as to how HMRC intend to apply the legislation which has been in force since 6 December 2006. HMRC issued revised guidance on 28 February 2011 but it is considered that practitioners will remain uncertain as to the possible application of s 75A in many scenarios.
