Stamp duty
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Court of Appeal rejects challenge to stamp duty loophole law
The Court of Appeal has upheld a ruling rejecting a claim that the government enacted disproportionate retrospective legislation to thwart “aggressive tax avoidance schemes” designed to escape the payment of…
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R (on the application of St Matthews (West) Ltd and others v HM Treasury and others
Taxation Stamp duty land tax
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R (on the application of St Matthews (West) Ltd and others v HM Treasury and others
Stamp duty land tax – Tax avoidance scheme – Retrospective legislation – Judicial review – Claimants seeking permission to apply for judicial review of retrospective legislation making tax avoidance scheme…
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DV3 RS Limited Partnership v Revenue and Customs Commissioners
Case No: A3/2013/0269 Neutral Citation Number: [2013] EWCA Civ 907 IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) MR JUSTICE HENDERSON…
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DV3 RS Limited Partnership v Revenue and Customs Commissioners
Sale of land – Stamp duty land tax – Subsale – Finance Act 2003 – Company purchasing property and effecting subsale to respondent partnership by separate transfer on same date…
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Pollen Estate Trustee Co Ltd and another v Revenue and Customs Commissioners
Taxation Stamp duty
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Pollen Estate Trustee Co Ltd and another v Revenue and Customs Commissioners
Stamp duty land tax – Charitable exemption – Para 1 of Schedule 8 to Finance Act 2003 – Acquisition of properties on bare trust – Some of beneficiaries charities and…
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DV3 RS Limited Partnership v Revenue and Customs Commissioners
Stamp duty land tax — Land transaction – Subsale – Sections 44, 45 and paragraph 10 of schedule 15 to the Finance Act 2003 – Limited partnership acquiring land through…
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DV3 RS Limited Partnership v Revenue and Customs Commissioners
Tax avoidance; Stamp duty land tax
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Browne v Commissioners for HM Revenue & Customs
Stamp duty – Failure to deliver land transaction return on time – Penalty – Section 97 of Finance Act 2003 – Reasonable excuse – Whether reliance on solicitor to send…
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Browne v Commissioners for HM Revenue & Customs
Taxation, Stamp duty
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Keston and another v Inland Revenue Commissioners
Stamp duty — Sale and subsale — Property transferred directly to sub-purchaser — Price on sub-purchase payable by instalments over more than 20 years — Whether stamp duty payable on…