Lancer Scott Ltd v HMRC: UTTC 10 Jan 2012 UTTC STAMP DUTY LAND TAX – failure to render return – whether taxpayer had a reasonable excuse – no – appeal dismissed. Colin Bishopp Judge [2012] UKUT 10 (TCC) Bailii England and Wales Stamp Duty Updated: 02 November 2021; Ref: scu.452887
