Consultus Care and Nursing Ltd v Revenue and Customs (Stamp Duty Land Tax – Application of Higher Rate To Certain High Value Residential Transactions): FTTTx 4 Jul 2019

STAMP DUTY LAND TAX – application of higher rate to certain high value residential transactions pursuant to Schedule 4A Finance Act 2003 – whether acquisition qualifies for relief for property acquired exclusively for purpose of exploitation as source of rents in course of qualifying property rental business – no – appeal dismissed

Citations:

[2019] UKFTT 437 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 25 October 2022; Ref: scu.641265