[2018] UKSC 30

Lady Hale, President, Lord Hughes, Lord Hodge, Lord Lloyd-Jones, Lord Briggs

Judgment delivered 13 June 2018

Stamp duty land tax – Sale and subsale to financial institution – Application of 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 – HMRCʼs appeal upheld.

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