Project Blue Ltd v HMRC: Constructive Abdication (Part 1)

Home Publications SDLT Project Blue Ltd v HMRC: Constructive Abdication (Part 1)
Published:
July 2015
Type:
Category:

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 the construction of the SDLT anti-avoidance provisions found in FA 2003 ss.74A-75C.