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) >> Portland Gas Storage Ltd v Revenue And Customs [2014] UKUT 270 (TCC) (17 June 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/270.html
Cite as: [2014] STI 2406, [2014] BTC 520, [2014] STC 2589, [2014] UKUT 270 (TCC)

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Portland Gas Storage Ltd v Revenue And Customs [2014] UKUT 270 (TCC) (17 June 2014)

STAMP DUTY LAND TAX – jurisdiction of the First-tier Tax Tribunal – whether Respondents made a decision giving rise to a right of appeal – yes – paragraphs 6, 12, 23, 24 and 35 Schedule 10 Finance Act 2003 – appeal allowed

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