In the first ever judicial consideration of FA 2003 s 75A (SDLT: anti-avoidance), the Upper Tribunal clearly indicated that it would apply a purposive, rather than a literal interpretation of the legislation.
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In the first ever judicial consideration of FA 2003 s 75A (SDLT: anti-avoidance), the Upper Tribunal clearly indicated that it would apply a purposive, rather than a literal interpretation of the legislation.
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
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