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 a number of powers to prevent the avoidance of SDLT. HMRC works closely with the rating authorities and therefore knows when the...

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