Smith Homes 9 Limited v Revenue and Customs (Procedure : Other): FTTTx 4 Jan 2022

STAMP DUTY LAND TAX – procedural errors by HMRC – whether valid enquiry – Multiple Dwellings Relief – strike out application – time limit for claim for Multiple Dwellings Relief – whether claim can be made for overpayment relief

Citations:

[2022] UKFTT 5 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 26 March 2022; Ref: scu.671512