SCIT STAMP DUTY LAND TAX – reliefs – collective enfranchisement by leaseholders – whether the chargeable transaction entered into by the Appellant was ‘a chargeable transaction entered into by an RTE company in pursuance of a right of collective enfranchisement’ – no – appeal dismissed – FA 2003 s 74(1).
Judges:
Dr N Brice
Citations:
[2007] UKSPC SPC00648
Links:
Statutes:
Cited by:
Appeal from – Elizabeth Court (Bournemouth) Ltd v HM Revenue and Customs ChD 16-Oct-2008
The company appealed against a refusal to refund Stamp Duty Land Tax in respect of two land transactions. They claimed entitlement to full relief as an enfanchisement. The initial notices had been given by an incorrectly formed RTE company. Though . .
Lists of cited by and citing cases may be incomplete.
Stamp Duty, Landlord and Tenant
Updated: 12 July 2022; Ref: scu.262402