British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SMITH HOMES 9 LIMITED v Revenue & Customs (STAMP DUTY LAND TAX-procedural errors by HMRC-whether valid enquiry- Multiple Dwellings Relief) [2022] UKFTT 5 (TC) (04 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08358.html
Cite as: [2022] UKFTT 5 (TC), [2022] STI 132
[New search] [Printable PDF version] [Help]
| Decision Number: | TC 08358 |
| Appellant: | SMITH HOMES 9 LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Marilyn McKEEVER |
| Date Of Decision: | 04/01/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | STAMP DUTY LAND TAX-procedural errors by HMRC-whether valid enquiry- Multiple Dwellings Relief - strike out application - time limit for claim for Multiple Dwellings Relief - whether claim can be made for overpayment relief |