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...
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