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Tribunal finds for the taxpayer and concludes that a trade was being carried on

RPC
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United Kingdom
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February 27 2013

In the recent case of Albermale 4 LLP v HMRC, the First-tier Tribunal ('FTT') was called upon to consider the difficult question of the meaning of

Vardy Properties and Vardy Properties (Teeside) Limited v HMRC5: SDLT subsale arrangement fails on implementation

RPC
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United Kingdom
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October 2 2012

The First-tier Tribunal (FTT) has released its much anticipated decision in Vardy Properties and Vardy Properties (Teeside) Limited v HMRC5, an SDLT mitigation case involving a sub-sale of property into a distribution in specie

SDLT sub-sale arrangement fails on implementation

RPC
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United Kingdom
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September 25 2012

The First-tier Tribunal (‘FTT’) has recently released its much anticipated decision in Vardy Properties and Vardy Properties (Teeside) Limited v HMRC 2012 UKFTT 564 (TC), an SDLT mitigation case involving a sub-sale of property into a distribution in specie

SDLT 15 charge: HMRC guidance on enveloping high-value residential

RPC
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United Kingdom
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August 2 2012

HMRC have published guidance on the 15 SDLT charge, including confirmation that the 15 charge applies irrespective of whether the transaction arises from a third party purchase or under the special partnership rules contained in Schedule 15 of the Finance Act 2003

SRA issues SDLT warning to solicitors

RPC
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United Kingdom
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March 1 2012

The Solicitors’ Regulation Authority (SRA) has warned solicitors who are involved in promoting or facilitating Stamp Duty Land Tax (SDLT) saving structures (for residential or commercial property) to consider whether they can comply with the SRA’s Principles