Louis Triggs has written an article on the important decision in The Tower One St George’s Wharf Ltd v HMRC [2025] EWCA Civ 1588.
The case is a landmark in the interpretation of section 75A of the Finance Act 2003 and other provisions essential to the operation of stamp duty land tax (SDLT) in the context of corporate groups.
Subscribers to Westlaw will be able to read a copy of the article there.
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