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:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 25 November 2022; Ref: scu.650688