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Results:1-10 of 155

Stamp duty land tax (SDLT) avoidance: HMRC win in Supreme Court
  • CMS
  • 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


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


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


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
  • Edwin Coe 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