BIM60340 | 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)