Cole v Revenue and Customs (Procedure : Other): FTTTx 29 Aug 2018

PROCEDURE – strike out application by HMRC – stamp duty land tax – appellant bought a second property on a divorce – appellant’s name still on the title of the first property – higher rate of stamp duty land tax on purchase of second property – whether jurisdiction to hear appeal – no

Citations:

[2018] UKFTT 520 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 07 July 2022; Ref: scu.632240