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'Who Was That Masked Man?'

Matt Scott Senior Manager in Deloitte's Stamp Tax Consultancy examines the SDRT regime applying to structured financial instruments
'There's Gold in them Thar Hills!'
Like the American Old West of the late 1800s the UK's financial system is an exciting place with daring and resourceful prospectors migrating from safer areas tempted by the lure of gold competing freely in new investment territories in the search for a more prosperous life. Life under such free circumstances conversely relies especially on observance of strict codes of behaviour (such as the Lone Ranger's 'Creed' or laws of regulation and taxation) to ensure that the system operates fairly. At the edge of society outlaws don masks to...

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