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Out-Law Legal Update
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.
Out-Law Legal Update
Saudi Arabia has removed the obligation for non-residents to use a tax representative and has simplified zero-rating for exported services.
Out-Law Legal Update
The High Court in England has rejected a claim by a borrower that his debt of £10 million had not been correctly assigned by the Co-operative Bank to another company. The ruling clarifies the limited nature of a borrower's ability to challenge an assignment.
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