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United Kingdom anti avoidanceislamic financesub sale relief

Project Blue Ltd v HMRC

[2018] UKSC 30
JurisdictionUnited Kingdom
CourtUK Supreme Court
Year2018
StatusBinding authority

Key Principle

SDLT on Islamic finance arrangements; Shari'a-compliant property purchase structures; whether additional SDLT charge arises on sub-sale

Area of Law

tax

Related Cases

HMRC v Tooth [2021] UKSC 17
Test Claimants in the FII Group Litigation v HMRC [2021] UKSC 31
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39

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