James Bullock looks at the activist group's failed attempt to challenge HMRC
Sharon McKie tests the legislation's limits, uncertainties and anomalies
SI 2013/1113
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
Views from tax professionals on missed opportunities in the Budget.
Nicola Westbrooke and Simon Yeo report that HMRC has listened constructively to criticisms made when the punative 15% SDLT charge was devised
A number of anti-avoidance measures announced in last week’s Budget will take effect from Budget day, 20 March, and a measure to counter stamp duty land tax avoidance will take effect for transfers of rights taking place on or after 21 March 2012.