Michael and Bridget Brown v Revenue and Customs (SDLT): UTTC 14 Nov 2022

Stamp Duty and Land Tax – Avoidance Scheme – Arrangement Under Which House Sold To Unlimited Company and Then To Shareholders On Reduction of share capital – application of s 45(3) FA 2003 to the scheme-whether determination of SDLT payable capable of imposing liability in relation to any liability arising under s 75A FA 2003

Citations:

[2022] UKUT 298 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 01 December 2022; Ref: scu.683490