HM Revenue and Customs v DV3 Regent Street Ltd – FTC/48/2011: UTTC 5 Nov 2012

UTTC SDLT – sub-sale – acquisition by partnership – effect of sections 45 and 44 on paragraph 10 of Schedule 15 FA 2003 – appeal dismissed.

Henderson J
[2012] UKUT 399 (TCC)
Bailii
England and Wales

Stamp Duty

Updated: 01 November 2021; Ref: scu.466706