Oisin Fanning v Revenue and Customs: UTTC 21 Jan 2022

STAMP DUTY LAND TAX- sections 44, 45 and 46 of Finance Act 2003 – whether an option falls within s45(1)(b) – no – appeal dismissed

Citations:

[2022] UKUT 21 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 10 April 2022; Ref: scu.671696