Mashoof v Revenue and Customs (Stamp Duty Land Tax – Paragraph 25 of Schedule 10 To Finance Act 2003 – Whether Revenue Determination Made, Issued and Served): FTTTx 25 Mar 2020

STAMP DUTY LAND TAX – paragraph 25 of schedule 10 to Finance Act 2003 – whether Revenue determination made, issued and served – paragraph 35(1)(e) and paragraph 36(5A) of schedule 10 to Finance Act 2003 – whether the Tribunal has jurisdiction to consider an appeal against a Revenue determination based on procedural defects – whether the concept of staleness applies to a Revenue Determination – proceedings struck out on the basis that the Tribunal has no jurisdiction

Citations:

[2020] UKFTT 166 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 25 November 2022; Ref: scu.650688