Christian Peter Candy v Revenue and Customs (SDLT – Application for Permission To Make A Late Appeal): FTTTx 26 Feb 2020

SDLT – application for permission to make a late appeal – application by HMRC to strike-out for want of jurisdiction – preliminary issue directed – time limits for amendment of SDLT land transaction return – section 44 and paras 6, Sch 10, Finance Act 2003
[2020] UKFTT 113 (TC)
Bailii
England and Wales

Updated: 03 September 2021; Ref: scu.649153