SCIT STAMP DUTY LAND TAX – reliefs – collective enfranchisement by leaseholders – whether the chargeable transaction entered into by the Appellant was ‘a chargeable transaction entered into by an RTE company in pursuance of a right of collective enfranchisement’ – no – appeal dismissed – FA 2003 s 74(1). Judges: Dr N Brice Citations: … Continue reading Elizabeth Court (Bournemouth) Ltd v Revenue and Customs: SCIT 26 Nov 2007