Portland Gas Storage Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0270 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Powell on 17 June 2014.
Read the full decision in .
STAMP DUTY LAND TAX 鈥� jurisdiction of the First-tier Tax Tribunal 鈥� whether Respondents made a decision giving rise to a right of appeal 鈥� yes 鈥� paragraphs 6, 12, 23, 24 and 35 Schedule 10 Finance Act 2003 鈥� appeal allowed.
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Published 1 December 2016