HMRC have published Spotlight 25: Stamp Duty Land Tax avoidance - no human rights breach in Stamp Duty avoidance challenge as part of the Spotlight series highlighting where they believe individuals are being offered schemes to avoid tax. ‘Spotlights’ warns you about certain tax avoidance schemes which you should be aware of. Spotlight 25 focuses on stamp duty land tax avoidance schemes following Queen on the Application of Apvco 19 Ltd v HMRC (see case report in Tax Journal, Issue 1270 at www.bit.ly/1NWAjro) where the Court of Appeal rejected a challenge to changes in FA 2013, amending FA 2003 s45 with retrospective effect. See www.bit.ly/1LkJuS5.
HMRC have published Spotlight 25: Stamp Duty Land Tax avoidance - no human rights breach in Stamp Duty avoidance challenge as part of the Spotlight series highlighting where they believe individuals are being offered schemes to avoid tax. ‘Spotlights’ warns you about certain tax avoidance schemes which you should be aware of. Spotlight 25 focuses on stamp duty land tax avoidance schemes following Queen on the Application of Apvco 19 Ltd v HMRC (see case report in Tax Journal, Issue 1270 at www.bit.ly/1NWAjro) where the Court of Appeal rejected a challenge to changes in FA 2013, amending FA 2003 s45 with retrospective effect. See www.bit.ly/1LkJuS5.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")