M and M Builders (Norfolk) Ltd v Revenue and Customs (Stamp Duty Land Tax – Whether Two Transactions Between Connected Parties Constitute An Exchange): FTTTx 19 Aug 2019

STAMP DUTY LAND TAX – whether two transactions between connected parties constitute an exchange – whether market value provisions of s53 Finance Act 2003 apply in precedence to the valuation of annuity provisions of s52 Finance Act 2003 – whether transactions caught by anti-avoidance provisions of s75A Finance Act 2003 – appeal dismissed

Citations:

[2019] UKFTT 541 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 25 October 2022; Ref: scu.641340