Elizabeth Small writes for the Property Law Journal on SDLT anti-avoidance
Corporate partner, Elizabeth Small, writes for the Property Law Journal on SDLT anti-avoidance.
Elizabeth's article, entitled, 'Cause for concern', examines a decision with potential implications for any transactions involving connected or interdependent steps where full SDLT has not been paid.
This article was first published by Property Law Journal (November 2019) and can be accessed at lawjournals.co.uk.