Are there any new SDLT avoidance schemes?

[Patrick]

Hi Andrew, I think that both HMRC and the tax tribunal would take a very negative view of a taxpayer who engaged in a tax scheme simply as a deferral device and “lawyered-up” at the same time in order to try and protect himself from penalties. The deferral may be defeated by the issue of an accelerated payment notice and I doubt that a decent lawyer would be willing to give a positive opinion in such circumstances in any event.

[Author]

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