BIM60340 - Transactions in land: Common situations

»Ê¹ÚÌåÓýapp transactions in land anti-avoidance provisions are drawn in very wide terms. »Ê¹ÚÌåÓýapprefore, it is not possible to provide a summary of all the situations in which the rules are applicable, although there is a list of cases in which the rules should be considered in BIM60337.

»Ê¹ÚÌåÓýappre are, however, two common situations in which the rules are regularly invoked:

  • diversion schemes (see BIM60345)
  • ‘slice of the actionâ€� schemes (see BIM60350)