SDLT and Divorce: Transferring Property and the 3% Surcharge
Stamp duty on a divorce or separation can be complicated and it is very important to take advantage of the exemptions from stamp duty...
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This case was a tax judicial review in which I appeared jointly for the taxpayers.
The divisional court held there had been a material misrepresentation of the facts by HMRC when applying for search warrants against the taxpayers and a failure to draw relevant matters to the judge’s attention.
If a fair picture had been given to the judge, he might have refused to issue the search warrants.
The search warrants were therefore declared unlawful and costs were awarded to the claimants who remain under criminal investigation.