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HMRC internal manual

Business Income Manual

Transactions in land: Common situations

The transactions in land anti-avoidance provisions are drawn in very wide terms. Therefore, 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.

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

  • diversion schemes (see BIM60345)
  • ‘slice of the action’ schemes (see BIM60350)