Ross Birkbeck represented the taxpayer in the Court of Appeal, in a case concerning a marketed SDLT scheme. The scheme involved a distribution in specie of a house by a company and was intended to result in no liability under the former sub-sale rules in FA 2003 s 45, and the case considered the application of the ‘Ramsay Principle’, as recently articulated by the Supreme Court in Hurstwood, to the SDLT code.