The article that appeared here first appeared in E-Commerce Law and Policy in spring 2003. Since then, however, the law on email marketing has changed . For the current position, see our article on...
The article that appeared here first appeared in E-Commerce Law and Policy in spring 2003. Since then, however, the law on email marketing has changed. For the current position, see our article on Email Marketing.
A stamp duty land tax (SDLT) anti avoidance provision applied to a series of transactions which included a sale of units in a Guernsey property unit trust (GPUT) and did not require a tax avoidance motive, the first tier tribunal has decided in a case involving Hannover Leasing. The anti avoidance provision in question, section 75A of Finance Act 2003, can increase the SDLT liability where a number of transactions are involved and less SDLT is payable than if the purchaser had just acquired the property directly from the seller.
