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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> THE TOWER ONE ST GEORGE WHARF LIMITED v Revenue & Customs (tamp Duty Land Tax (SDLT) - Sub-sales) [2022] UKFTT 154 (TC) (03 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08481.html
Cite as: [2022] STI 861, [2022] UKFTT 154 (TC), [2022] SFTD 863
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| Decision Number: | TC 08481 |
| Appellant: | THE TOWER ONE ST GEORGE WHARF LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Christoper STAKER |
| Date Of Decision: | 03/05/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Stamp Duty Land Tax (SDLT)-”Sub-sales (Section 45 FA 2003)-”Group relief-”Arrangements of which one of the main purposes is the avoidance of liability to tax (paragraph 2(4A) Schedule 7 FA 2003)-”Deemed market value rule (s 53 FA 2003)-”Exceptions-”Case 3 (group relief claim made within the period of three years immediately preceding the effective date of the transaction) (s 54(4) FA 2003)-”Anti-avoidance (s 75A FA 2003) |