Stamp Duty Land Tax (SDLT) – ‘Sub-sales (Section 45 FA 2003) – ‘Group relief-‘Arrangements of which one of the main purposes is the avoidance of liability to tax (paragraph 2(4A) Schedule 7 FA 2003) – ‘Deemed market value rule (s 53 FA 2003) – ‘Exceptions – ‘Case 3 (group relief claim made within the period of three years immediately preceding the effective date of the transaction) (s 54(4) FA 2003) – ‘Anti-avoidance (s 75A FA 2003)
Citations:
[2022] UKFTT 154 (TC)
Links:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 07 June 2022; Ref: scu.677962