Guidance: GAAR Advisory Panel opinion of 20 January 2023: Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity (enablers of defeated tax avoidance)

Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity, to help you recognise when arrangements may be abusive tax arrangements.