Mills & Reeve wins SDLT case in the Court of Appeal!
There have been some interesting SDLT cases in the last few months. First, the Court of Appeal has ruled that a charity can claim SDLT charities relief, even if it purchases a property jointly with a non-charity. Second, we have now received the judgment in the first tax case to consider the very wide ranging anti-avoidance SDLT provisions in section 75A Finance Act 2003.