Coolatinney Developments Ltd and Others v Revenue and Customs: FTTTx 15 Apr 2011

Stamp duty land tax (SDLT) – notices of enquiry into land transaction returns (FA 2003, Sch 10, para 12) – letter wrongly referring to self certificate – whether notice effective – whether mistake in the notice -whether s 83(2) prevented notice from being ineffective

Citations:

[2011] UKFTT 252 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 07 February 2022; Ref: scu.442968