Portland Gas Storage Ltd v Revenue and Customs: UTTC 17 Jun 2014

STAMP DUTY LAND TAX – jurisdiction of the First-tier Tax Tribunal – whether Respondents made a decision giving rise to a right of appeal – yes – paragraphs 6, 12, 23, 24 and 35 Schedule 10 Finance Act 2003 – appeal allowed

[2014] UKUT 270 (TCC), [2014] BTC 520, [2014] STI 2406, [2014] STC 2589
Bailii
England and Wales

Stamp Duty

Updated: 17 December 2021; Ref: scu.534516