In February the UK First-tier Tribunal delivered a landmark stamp duty reserve tax ruling. Michael Quinlan and Marguerite Sheldon of Deloitte, who acted for the taxpayer in the case, scrutinise the decision and explain why it has ramifications beyond UK stamp duty.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year