Please sign in with your existing account details.
Register to access exclusive content, sign up to receive our updates and personalise your experience on brownejacobson.com.
Privacy statement - Terms and conditions
Forgotten your password?
You have exceeded the maximum number of login attempts for this email address and your account has been locked. An email has been sent to member of Browne Jacobson's web team and some one will be contacting you over the next two working days with details of how to change your password.
Are you sure you want to remove this item from you pinned content?
HMRC have recently published revised guidance on the SDLT anti avoidance rules, set out in section 75A Finance Act 2003. This legislation can catch SDLT saving schemes which involve more than one step or transaction, and which try to reduce the overall amount of SDLT payable as a result.
The new guidance sets out further examples which HMRC think will be caught by the legislation, updating their previous guidance. This can potentially catch a series of transactions which are not specifically intended to avoid SDLT, and so if you are putting together a series of steps in one overall property transaction, you should take note.
Their updated guidance shows HMRC’s increasing concern with SDLT avoidance schemes. A Tribunal decision on a challenge by HMRC to an SDLT scheme involving sub-sale and partnership reliefs is also due soon. If HMRC are successful in their challenge, expect further clampdown on SDLT schemes inside and outside of the courts.
A new online system for probate applications was introduced in early October 2019, which will allow us to process and track applications for grants of probate online.
View blog
Durant les deux dernières semaines, nous avons connu vu une nouvelle vague d’annonces concernant de grandes enseignes du commerce britannique.
A recent case illustrates the importance of ensuring that all emails discussing the terms of a proposed acquisition are headed ‘subject to contract’.
The last two weeks have seen yet another flurry of announcements regarding big high street names including Thomas Cook, Argos, Karen Millen and Coast.
Partner
Select which mailings you would like to receive from us.
Sign up