Why using 99-to-1 is illegal in avoiding Additional Buyer's Stamp Duty
Additional Buyer's Stamp Duty and regulatory scrutiny of 99-to-1 arrangements.
I discussed 99-to-1 ownership arrangements and Additional Buyer’s Stamp Duty (ABSD), including regulatory scrutiny, enforcement, and purchaser risks.
The legal concern discussed was abusive or two-step structures used to avoid ABSD. Unequal ownership shares alone do not establish abuse. The title above preserves the broadcaster’s original programme wording.