HM Revenue and Customs v Dv3 Regent Street Ltd – FTC/48/2011; UTTC 5 Nov 2012 References: [2012] UKUT 399 (TCC) Links: Bailii Coram: Henderson J UTTC SDLT – sub-sale – acquisition by partnership – effect of sections 45 and 44 on paragraph 10 of Schedule 15 FA 2003 – appeal dismissed.
