Patrick Cannon, Barrister, looks at when a client and professional adviser are at risk of straying into tax fraud in the new stamp duty land tax
Patrick Cannon Barrister looks at when a client and professional adviser are at risk of straying into tax fraud in the new stamp duty land tax
An allegation of tax fraud under stamp duty land tax (SDLT) is most likely to arise in one of two ways. First overt fraud caused by a deliberate act or omission such as understating the true consideration stating that the transaction was not 'linked' to another when it was or tax planning which fails where there has been non-disclosure. The other likely avenue will be apportionments of total consideration between the real-estate and the (exempt) non-real-estate assets that favour...
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Patrick Cannon, Barrister, looks at when a client and professional adviser are at risk of straying into tax fraud in the new stamp duty land tax
Patrick Cannon Barrister looks at when a client and professional adviser are at risk of straying into tax fraud in the new stamp duty land tax
An allegation of tax fraud under stamp duty land tax (SDLT) is most likely to arise in one of two ways. First overt fraud caused by a deliberate act or omission such as understating the true consideration stating that the transaction was not 'linked' to another when it was or tax planning which fails where there has been non-disclosure. The other likely avenue will be apportionments of total consideration between the real-estate and the (exempt) non-real-estate assets that favour...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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