Stamp Duty Land Tax – withdrawal of appeals – HMRC informing Tribunal of objection – no direct notification of taxpayer – whether valid notice given by para 37 Sch 10 FA 2003- whether FTT erred in application of para 42 Sch 10 FA 2003 and in failing to exercise discretion under Rule 5 to bring proceedings to an end – appeals dismissed
Citations:
[2020] UKUT 373 (TCC)
Links:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 06 June 2022; Ref: scu.657046
