[2016] EWCA Civ 485

Court of Appeal (Civil Division)

Lord Justice Patten, Lord Justice Lewison and Lord Justice Underhill

Judgment delivered 26 May 2016

Stamp duty land tax – Sale and sub-sale to financial institution – Application of Finance Act 2003 (‘FA 2003’), s. 45(3) – Interpretation and application of FA 2003, s. 71A and of anti-avoidance provisions in FA 2003, s. 75A – Identification of ‘V’ and ‘P’ for the purposes of s. 75A.

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