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 |