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Joiner Cummings v Revenue and Customs: FTTTx 25 Nov 2010

FTTTx EXEMPTION – estate agent finding purchaser for units in a Jersey property unit trust to which a property had been transferred to avoid stamp duty land tax – whether exempt intermediary services in relation to the transfer of the units within Item 5, Group 5, Sch 9, VAT Act 1994 – yes – appeal allowed

[2010] UKFTT 606 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567553

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