STAMP DUTY LAND TAX – contingent consideration – section 51 Finance Act 2003 – whether part of chargeable consideration for a land transaction was contingent – entitlement to repayment of SDLT – res judicata and abuse of process – whether HMRC estopped from arguing that part of chargeable consideration was not contingent – Supreme Court decision in Project Blue Limited v Commissioners for HM Revenue and Customs [2018] UKSC 30 – held that part of the consideration was contingent – appeal allowed
Citations:
[2020] UKFTT 475 (TC)
Links:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 23 May 2022; Ref: scu.656862
