Ladson Preston Ltd AKA Developments Greenview Ltd v Revenue and Customs: FTTTx 7 Jul 2021

Multiple Dwellings Relief

Multiple Dwellings Relief (FA 2003 Sch 6B) – Entitlement to claim relief- Multiple dwellings not yet physically constructed on the property on the effective date of the transaction (EDT) – Relevance of the grant, prior to the EDT, of planning permission for the construction of multiple dwellings- Relevance of work undertaken on the property prior to the EDT or on the day of the EDT after the transaction has been completed
[2021] UKFTT 251 (TC)
Bailii
England and Wales

Updated: 29 July 2021; Ref: scu.666241