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Revenue and Customs v Candy: UTTC 12 Jul 2021

STAMP DUTY LAND TAX – repayment of tax under s. 44(9) of Finance Act 2003 – whether time limit provided by para. 6(3) of Sch.10 to Finance Act 2003 applies – yes – appeal allowed
[2021] UKUT 170 (TCC)
Bailii
England and Wales

Updated: 19 July 2021; Ref: scu.665567 br>

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