Forest Commercial Services Ltd v Revenue and Customs: FTTTx 17 Nov 2020

Stamp Duty Land Tax – Penalty for inaccurate SDLT return – application of higher rate to high value residential transaction pursuant to Schedule 4A Finance Act 2003 – whether transaction qualified for relief as property acquired for purpose of redevelopment – yes – whether return inaccurate – no – appeal allowed

Citations:

[2020] UKFTT 470 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 01 October 2022; Ref: scu.656848