Stamp duty land tax
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The 'old rules' There are complex rules introduced from the Finance Act 2013 to prevent the use of the sub-sale rules for the purposes of avoidance. The legislation is very complex and only of interest to tax professionals, so only a short explanation is provided here. A sub-sale involves at least three persons: the landowner...Explore the subscription options here to get full access to isurv, including downloads.
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