The Commissioners for HM Revenue and Customs v DV3 RS Limited Partnership: [2012] UKUT 399 (TCC)
Upper Tribunal Tax & Chancery decision of Mr Justice Henderson on 5 November 2012.
Read the full decision in .
SDLT 鈥� sub-sale 鈥� acquisition by partnership 鈥� effect of sections 45 and 44 on paragraph 10 of Schedule 15 FA 2003 鈥� appeal dismissed.
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Published 1 December 2016