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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> REDMOUNT TRUST COMPANY LIMITED v Revenue & Customs (STAMP DUTY LAND TAX - sub-sale relief) [2022] UKFTT 38 (TC) (20 January 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08390.html Cite as: [2022] UKFTT 38 (TC) |
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| Decision Number: | TC 08390 |
| Appellant: | REDMOUNT TRUST COMPANY LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 20/01/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | STAMP DUTY LAND TAX - sub-sale relief - s45(3) FA2003 - retrospective amendment to s 45(1A) by s 194 FA 2013 - whether the scheme effective pre-amendment for the original contract to be disregarded to render the return -˜voluntary-™ - whether valid enquiry opened - whether the closure notice invalid consequent on a return being -˜voluntary-™ - whether closure notice in any event subject to a four-year time limit - s 75A FA 2003 anti-avoidance provisions - whether discovery assessment valid and within the time limit - appeals dismissed |
