Smith Homes 9 Ltd v Revenue and Customs (Stamp Duty Land Tax – Multiple Dwellings Relief): FTTTx 25 May 2021

Multiple Dwellings Relief – strike out application – time limit for claim expired -whether claim can be made for overpayment relief – procedural errors by HMRC – whether appealable decision
[2021] UKFTT 226 (TC)
Bailii
England and Wales

Updated: 20 October 2021; Ref: scu.663735