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:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 01 October 2022; Ref: scu.656848