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This is the second of two articles which examines the decision of the Upper Tribunal in Project Blue Ltd v HMRC. It considers the argument presented by the taxpayer that…

This is the first of two articles which examines the decisions of the First tier Tax Tribunal and the Upper Tribunal in Project Blue Ltd v HMRC. This case involved…

This article discusses the decision in Project Blue Ltd v HMRC and the application of the anti-avoidance provisions to multiple steps of various land transactions.

This issue examines the decisions of the First tier Tax Tribunal and the Upper Tribunal in Project Blue Ltd v HMRC. This case involved the construction of the SDLT anti-avoidance…

This lecture examines the decisions of the First tier Tax Tribunal and the Upper Tribunal in Project Blue Ltd v HMRC. This case involved the construction of the SDLT anti-avoidance…

This article examines the scope of FA 2003 s. 75A and whether it could apply to transactions entered into with no tax avoidance purpose.

This issue contains a detailed analysis of the Statutory Residence Test and also considers the unexpected result of the application of FA 2003 s. 75A to an actual client situation.