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Stamp duty land tax (SDLT) avoidance: HMRC win in Supreme Court
  • CMS Cameron McKenna Nabarro Olswang LLP
  • United Kingdom
  • July 18 2018

On 13 June 2018, the UK Supreme Court delivered its judgment in the Project Blue SDLT case (read our preview of the decision here). The case was

What first-time buyers need to know about conveyancing
  • RadcliffesLeBrasseur
  • United Kingdom
  • June 26 2018

In 2017 the number of first-time buyers in the UK reached its highest level in more than 11 years. That number is likely to increase further due to

HMRC wins landmark SDLT avoidance case
  • Herbert Smith Freehills LLP
  • United Kingdom
  • June 14 2018

In a 4-1 ruling, the Supreme Court has found in favour of HMRC in the long-running saga of Project Blue Limited v. HMRC (2018) UKSC 30, to the effect

Selling your premises to your pension fund - having your cake and eating it
  • Kingsley Napley
  • United Kingdom
  • May 21 2018

Dentists, chiropractors, accountants and other professionals who own the premises from which they operate could benefit substantially from making

Stamp duty land tax scheme
  • Proskauer Rose LLP
  • United Kingdom
  • May 7 2018

The recent case of Geering and others v HMRC concerned a marketed stamp duty land tax (SDLT) avoidance scheme that relied on the sub-sale rules

SDLT update
  • Sherrards Solicitors LLP
  • United Kingdom
  • May 3 2018

Stamp Duty Land Tax (SDLT) has now become a highly complex area and requires careful consideration to ensure the rates and exclusions applied are

Residential Conveyancing Guide for First Time Buyers
  • Spratt Endicott Solicitors
  • United Kingdom
  • March 23 2018

Buying your first home can be a daunting experience. Getting a handle on what you’re meant to do and when, can feel like a bit of a mountain to climb

Land and Buildings Transaction Tax 3 yearly returns now due
  • Addleshaw Goddard LLP
  • United Kingdom
  • March 6 2018

As Land and Buildings Transaction Tax (LBTT) reaches its third birthday, tenants in Scotland need to be aware of their ongoing responsibility to

Tenant warning - LBTT three-yearly reviews
  • Womble Bond Dickinson (UK) LLP
  • United Kingdom
  • March 2 2018

On 1 April 2015, the Land and Buildings Transaction Tax ("LBTT") regime was introduced to Scotland to replace the Stamp Duty Land Tax system. One of