Carter and Kennedy v Revenue and Customs: UTTC 1 Dec 2021

STAMP DUTY LAND TAX – discovery assessment – paragraph 30(3)(a) of Schedule 10 to the Finance Act 2003 – whether FTT erred in deciding a hypothetical officer of HMRC could not have been reasonably expected to be aware that an assessment to tax was insufficient on the basis of the information made available when the enquiry period closed – appeal dismissed

Citations:

[2021] UKUT 300 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 03 February 2022; Ref: scu.671220