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Second homes: The Moral Maze
  • Charles Russell Speechlys LLP
  • United Kingdom
  • June 27 2017

One could be forgiven for feeling something of a pariah as a result of owning a second property in the Southern Counties of England. Successive


Stamp Duty Land Tax (SDLT) Avoidance Schemes
  • Wright Hassall LLP
  • United Kingdom
  • March 20 2017

Stamp Duty Land Tax (SDLT) avoidance schemes have returned to the headlines following the handing down of a judgement of the First-Tier Tax Tribunal


Buy-to-let landlords get even
  • EdwinCoe LLP
  • United Kingdom
  • December 5 2016

Individual buy-to-let (BTL) landlords have, according to recent reports, taken pre-emptive action and have restructured existing property portfolios


Court of Appeal allows taxpayer’s appeal in SDLT avoidance case
  • RPC
  • United Kingdom
  • July 19 2016

On 26 May 2016, the Court of Appeal upheld the taxpayer's appeal in the long-running Project Blue case, the first case to consider in detail the


Project Blue Ltd v HMRC - taxpayer victory in SDLT sub-sale case
  • RPC
  • United Kingdom
  • July 6 2016

In Project Blue Ltd v HMRC, the Court of Appeal has allowed the taxpayer's appeal and dismissed HMRC's cross-appeal. The court found that section 75A


Taxpayer victory in Project Blue SDLT sub-sale case
  • RPC
  • United Kingdom
  • June 14 2016

In Project Blue Ltd v HMRC 2016 EWCA Civ 485, the Court of Appeal has allowed the taxpayer's appeal and dismissed HMRC's cross-appeal. The court


Project Blue: the stamp duty land tax case that made headlines
  • Katten Muchin Rosenman LLP
  • United Kingdom
  • September 20 2013

The recent stamp duty land tax (SDLT) case of Project Blue Ltd v HM Revenue & Customs, concerning the high-profile development of Chelsea Barracks


Third time lucky for HMRC as they finally secure victory in DV3
  • RPC
  • United Kingdom
  • September 4 2013

Having lost before both the First-tier Tribunal ('FTT') and the Upper Tribunal ('UT'),1 HMRC have finally managed to secure victory before the Court


Project blue: a stamp duty land tax case that made headlines
  • Katten Muchin Rosenman LLP
  • USA
  • August 14 2013

In July 2013, the Stamp Duty Land Tax (SDLT) case of Project Blue Ltd v. HM Revenue & Customs, concerning the high-profile development of Chelsea


The Upper Tribunal dismisses HMRC’s appeal in SDLT sub-sale mitigation case
  • RPC
  • United Kingdom
  • November 14 2012

The Upper Tribunal (Henderson J) has dismissed HMRC’s appeal in HMRC v DV3 RS Limited Partnership 2012 UKUT 399 (TCC), a stamp duty land tax (‘SDLT’) mitigation case involving a sub-sale to a partnership