Smith Homes 9 Ltd v Revenue and Customs: FTTTx 31 Oct 2020

Stamp Duty Land Tax- Multiple Dwellings Relief- strike out application – time limit for claim for Multiple Dwellings Relief – whether claim can be made for overpayment relief -procedural errors by HMRC- whether appealable decision

Citations:

[2020] UKFTT 437 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 14 July 2022; Ref: scu.656833