Elizabeth Court (Bournemouth) Ltd v HM Revenue and Customs: ChD 16 Oct 2008
The company appealed against a refusal to refund Stamp Duty Land Tax in respect of two land transactions. They claimed entitlement to full relief as an enfanchisement. The initial notices had been given by an incorrectly formed RTE company. Though the property had been purchased by a compliant company, the notices were said to remain … Continue reading Elizabeth Court (Bournemouth) Ltd v HM Revenue and Customs: ChD 16 Oct 2008