Question of statutory construction concerning the interaction of section 44(9) and paragraph 6(3) of Schedule 10 to the Finance Act 2003 (‘the FA 2003’) and whether a claim for repayment of stamp duty land tax (‘SDLT’) made by amendment on 14 April 2014, to a return filed on 8 October 2012, was made in time.
Judges:
Lady Justice Simler
Lord Justice Arnold
And
Lord Justice Nugee
Citations:
[2022] EWCA Civ 1447
Links:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 12 November 2022; Ref: scu.682320
