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Land & property

Financial institutions can claim relief for first-time buyers
HMRC offer view on artificial depressing of sale price
Updated guidance
Definition of first-time buyer could prove problematic: CIOT
Extension of tax avoidance disclosure regime
Changes proposed
New pages for stamp taxes section
Clarification on investment exchanges and multilateral trading facilities
Implications of HMRC case being considered
HSBC Holdings plc and Vidacos Nominees Ltd v CRC (Case C-569/07), European Court of Justice
New Scottish lease chapter now online
Revised view following legal advice
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