Superseded by SI 2007 No 1976 Comes into force 1st October 2007 The Trade Marks (Relative Grounds) Order 2007 (on the Office of Public Sector Information website) See: Community trade mark holders...
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.
