STAMP DUTY LAND TAX – whether market value provisions of section 53 FA 2003 apply where consideration for land transaction an annuity – yes – appeal against the decision of the FTT reported at [2019] UKFTT 541 (TC) dismissed
[2021] UKUT 103 (TCC), [2021] WLR(D) 276
Bailii, WLRD
England and Wales
Updated: 20 June 2021; Ref: scu.662818