Home › Forums › Patrick Cannon › How does SDLT apply in relation to para 12 and para 24 of Schedule 15? › Reply To: How does SDLT apply in relation to para 12 and para 24 of Schedule 15?
15th June 2011 at 12:46 pm
#567
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Mitch, yes it is an odd result but I think that is the position. With para 24, corporate trustees ought not to be caught but relying on this being so is one for the brave (or those in possession of a positive counsel’s opinion on the point) and so it might be prudent to introduce individual trustees as a precaution rather than have to argue the position.