Newton and Another v Revenue and Customs (SDLT – Whether Discovery – Whether Subsale Relief Applied): FTTTx 12 Nov 2019

SDLT – whether discovery – whether subsale relief applied – if so, whether caught by retrospective provision in s 45(3A) of FA 2003 – if not, whether within the anti-avoidance provision in s 75A – HMRC succeeded on all grounds – appeal refused and assessment confirmed

Citations:

[2019] UKFTT 688 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 19 November 2022; Ref: scu.646901