Anti-avoidance measures for SDLT
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In addition to ‘no avoidance of tax’ conditions for various reliefs (e.g. group relief, subsale relief and charities relief) and a general SDLT anti-avoidance rule (section 75A), HMRC has several powers to prevent the avoidance of SDLT. HMRC works closely with the rating authorities and therefore knows when the rateable owner...Explore the subscription options here to get full access to isurv, including downloads.
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