Redmount Trust Company Limited v Revenue and Customs: FTTTx 20 Jan 2022

STAMP DUTY LAND TAX – sub-sale relief – s45(3) FA2003 – retrospective amendment to s 45(1A) by s 194 FA 2013 – whether the scheme effective pre-amendment for the original contract to be disregarded to render the return ‘voluntary’ – whether valid enquiry opened – whether the closure notice invalid consequent on a return being ‘voluntary’ – whether closure notice in any event subject to a four-year time limit – s 75A FA 2003 anti-avoidance provisions – whether discovery assessment valid and within the time limit – appeals dismissed

Citations:

[2022] UKFTT 38 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 07 May 2022; Ref: scu.675626