George Cotterell comments on Project Blue, the first case to consider the scope of the SDLT anti-avoidance rules in FA 2003 s 75A.
Marc Selby examines the new sub-sale relief rules
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
Karen Davidson examines the proposed replacement for SDLT in Scotland and the likely implications for the Scottish real estate market