Ladywalk Llp v Revenue and Customs (Stamp Duty Land Tax : Application of Transitional Rules): FTTTx 5 May 2020

STAMP DUTY LAND TAX — application of transitional rules in section 2 of the Stamp Duty Land Tax Act 2015 – whether transaction effected in pursuance of a contract entered into before applicable date – yes – whether contract varied, or other transaction took place, on or after applicable date – no – appeal allowed

Citations:

[2020] UKFTT 207 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 03 February 2022; Ref: scu.651601