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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> G C Field & Sons Ltd & Ors v Revenue & Customs (STAMP DUTY LAND TAX-tax avoidance scheme-sub-sale relief-discovery assessment) [2021] UKFTT 297 (TC) (19 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08239.html
Cite as: [2021] STI 2104, [2021] UKFTT 297 (TC)
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| Decision Number: | TC 08239 |
| Appellant: | G C Field & Sons Ltd, Geoffrey Barwell Field, Barwell Charles Field, G C Field & Sons (Feltwell state) Ltd, Simon Shaw & Lisa Shaw |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Marilyn McKEEVER |
| Date Of Decision: | 19/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | STAMP DUTY LAND TAX-tax avoidance scheme-sub-sale relief-discovery assessment-whether HMRC had made a discovery-whether understatement of tax caused by taxpayers or person acting on their behalf-whether taxpayers or person acting on their behalf was careless |