Taxation

Stamp duty land tax

Brown and another v Commissioners of HM Revenue and Customs

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  • Court of Appeal (Civil Division)
  • 8 February 2024
  • Sir Andrew McFarlane (P), Lewison and Males LJJ
  • [2024] EWCA Civ 92
  • [2024] EGLR 16
Taxation – Stamp duty land tax – Residential property – Sub-sale relief – Appellants acquiring house as part of scheme to avoid stamp duty land tax – Company reducing share capital and transferring house to appellants on distribution in specie
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