[2025] UKUT 00127 (TCC) L-L-O Contracting Limited and others v The Commissioners for HM Revenue and Customs
Upper Tribunal Tax and Chancery decision of Judge Cannan and Judge A Scott on 15 April 2025
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Stamp Duty Land Tax 鈥� failure to claim multiple dwellings relief 鈥� claims for relief for overpaid tax 鈥� paras 34 and 34A Schedule 10 Finance Act 2003 鈥� Case A 鈥� whether HMRC liable to give effect to the claims
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Published 15 April 2025