CONSULTATION ON SUB-SALES

摘要

An HMRC consultation on proposals to change the stamp duty land tax rules on transfers of rights and sub-sales (High-risk areas of the tax code: the stamp duty land tax transfer of rights or sub-sale rules) has recently closed. The consultation was implemented by HMRC with a view to amending s45 of the Finance Act 2003 next year in order to prevent avoidance of SDLT.