G C Field and Sons Ltd and Others v Revenue and Customs (Stamp Duty Land Tax – Tax Avoidance Scheme – Sub-Sale Relief-Discovery Assessment): FTTTx 19 Aug 2021

STAMP DUTY LAND TAX – tax avoidance scheme – sub-sale relief – discovery assessment – whether HMRC had made a discovery – whether understatement of tax caused by taxpayers or person acting on their behalf – whether taxpayers or person acting on their behalf was careless
[2021] UKFTT 297 (TC)
Bailii
England and Wales

Updated: 15 October 2021; Ref: scu.667910 br>