George Cotterell comments on Project Blue, the first case to consider the scope of the SDLT anti-avoidance rules in FA 2003 s 75A.
SDLT: FA 2003 s 75A
Jonathan Legg on the Court of Appeal’s reversal of the decision by the Upper Tribunal
SDLT: relief for charities
James Bullock looks at the activist group's failed attempt to challenge HMRC
Sharon McKie tests the legislation's limits, uncertainties and anomalies
Malcolm Pengelly answers a query on SDLT on property transfers
SDLT: avoidance scheme
Marc Selby examines the new sub-sale relief rules
Revenue & Customs Brief 08/13 provides guidance for businesses that may have overpaid SDLT because VAT was charged on the grant of an interest in land when the transaction qualified as the transfer of a going concern and no VAT was cha