PBR 2007: Stamp duty: All about simplification | AccountingWEB

PBR 2007: Stamp duty: All about simplification

Correcting over zealous anti-avoidance rules for investment partnerships
Parliament could have stopped this particular problem when FA 2007 was at the debating stage, if there had been any time for any meaningful debate. Happily for all concerned the Treasury listened to the pleas of property investment partnerships and has amended anti-avoidance rules which were brought in last year and accidentally created a tax charge when an interest in property was transferred between partners.


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