‘When is good occupation, bad occupation?’ asks Nigel Popplewell, Burges Salmon
The wheels come off two SDLT planning schemes, but two charities fare better before the court. Mark Baldwin and George Cotterell examine the lessons learned from three recent SDLT decisions.
Ben Roberts (RPC) compares s 75A with the GAAR, in light of the recent decision in Project Blue.
The above Act received Royal Assent on 31 July. The Act replaces the current UK SDLT in Scotland with the land and buildings transaction tax (LBTT), with effect from April 2015.
SDLT: avoidance scheme
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