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Introduction Finance Bill 2019/20 announced a couple of changes to the sleepy realm of stamp duty and SDRT. These are: An extension to the existing market value rule to include 
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HMRC Put a Spotlight on Phoenixing HMRC have published their new spotlight (47) expressing their discontent with schemes that seek to bypass the targeted anti-avoidance legislation commonly referred to as 
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Badges of trade: is there are trading activity? Introduction – badges of trade Do not confuse the ‘badges of trade’ with the ‘badgers of trade’. Whilst the latter is an 
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April 2019 loan charge – ‘If you tolerate this… …your children will be next’ sang the Manic Street Preachers almost a decade ago. I don’t think they were singing about 
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Introduction Apologies for the dreadful pun. Not only dreadful but dated. I am informed that the St Louis Cardinals have not been the Phoenix Cardinals since 1994. Unfortunately, things get 
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