Oisin Fanning and the Commissioners for HMRC {2020}

This decision of the FTT concerns the effect in  SDLT of a transfer of rights by the grant of an option to an unconnected party and has some interesting observations on the applicability of section 75A(6) (effective date of the notional transaction).

Oisin Fanning and the Commissioners for Her Majesty’s Revenue and Customs.

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