| gen. |
linked transactions (Linked transactions are those which form part of a single scheme, arrangement or series of transactions between the same vendor and purchaser or, in either ... If two or more transactions are treated as linked then the buyer must pay any SDLT due on the total value of all the linked transactions. Alexander Demidov); series of transactions (Transactions that are linked as part of a single arrangement; Transactions that are linked as part of a series of transactions. An avoidance transaction is defined in subsection 245(3) as a single transaction or one that is a part of a series of transactions where the single transaction or ... In general, this is a transaction that results in a "tax benefit"–either by itself or as part of a series of transactions–unless the transaction may reasonably be ... Alexander Demidov) |
