United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Christopher Ryan v HMRC [2012] UKUT 9 (TCC) (10 January 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/9.html
Cite as: [2012] UKUT 9 (TCC)

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Christopher Ryan v HMRC [2012] UKUT 9 (TCC) (10 January 2012)

STAMP DUTY LAND TAX – failure to notify – whether notification late – yes – whether reasonable excuse – no – identification of effective date – First-tier Tribunal correct – appeal dismissed.

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