Christopher Ryan v The Commissioners for HM Revenue and Customs: [2012]UKUT 9 (TCC)

Upper Tribunal Tax & Chancery decision of Judge Bishopp on 10 January 2012.

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STAMP DUTY LAND TAX 鈥� failure to render return 鈥� whether taxpayer had a reasonable excuse 鈥� no 鈥� appeal dismissed.

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Published 1 December 2016