Broad, inflexible and redundant?: Fixing the anti-avoidance rule in Section 75A Finance Act 2003
Sections 75A - 75C of the Finance Act 2003 (‘the Sections’) were enacted with the intention of countering schemes that have the effect of reducing Stamp Duty Land Tax (‘SDLT’) liability. These sections were subjected to criticism right from the start, with practitioners noting its exceptionally broa...
Saved in:
| Main Author: | |
|---|---|
| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2015
|
| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/sol_research/2788 https://ink.library.smu.edu.sg/context/sol_research/article/4746/viewcontent/Broad_inflexible_redundant_fixing_anti_avoidance_rule.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Singapore Management University |
| Language: | English |