(1) Albert House Property Finance PCC Limited (In Liquidation) (2) Vale Property Finance PCC (In Liquidation) v The Commissioners for HM Revenue and Customs
Upper Tribunal Tax and Chancery decision of Mr Justice Trower and and Judge Guy Brannan on 4 January 2021
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STAMP DUTY LAND TAX 鈥� withdrawal of appeals 鈥� HMRC informing Tribunal of objection 鈥� no direct notification of taxpayer 鈥� whether valid notice given by para 37 Sch 10 FA 2003鈥� whether FTT erred in application of para 42 Sch 10 FA 2003 and in failing to exercise discretion under Rule 5 to bring proceedings to an end 鈥� appeals dismissed
Updates to this page
Published 4 January 2021