The OTS has been working hard on ways to drag the corporation tax computation and stamp duty into the 21st century. While its recommendations for digitisation and simplification of stamp duty are welcome, it is regrettable that the possibility of combining stamp duty with SDRT is parked for future consideration. The High Court in Halsall considers the advice and warnings about risk a ‘reasonably competent tax adviser’ should give. An application for judicial review of a DPT notice fails because the statutory procedure is considered appropriate and adequate.
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