Matthew Sharp Archive

Stamp Duty Land Tax (SDLT) Avoidance Schemes

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 in the case of (1) Crest Nicholson (Wainscott) Limited (2) Crest Nicholson (South East) Limited (3) Crest Nicholson Operations Limited –v- The Commissioners for Her Majesty’s Revenue & Customs, [2017] UKFTT 134 TC05628.
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