STAMP DUTY LAND TAX – discovery assessments – paragraph 28 and paragraph 30 Schedule 10 Finance Act 2003 – whether assessment ‘stale’ – whether disclosure note containing details of tax avoidance scheme sent to HMRC – whether disclosure sufficient to ‘notify’ HMRC of the insufficiency – paragraph 30(4)(c)(ii) Schedule 10 Finance Act 2003 – whether HMRC could not reasonably have been expected to be aware of the insufficiency of tax before the relevant date – paragraph 30(3) Schedule 10 Finance Act 2003
[2020] UKFTT 179 (TC)
Bailii
England and Wales
Updated: 12 August 2021; Ref: scu.651566