Project Blue Ltd v Revenue And Customs [2014] UKUT 564 (TCC) (18 December 2014)
Stamp Duty Land Tax - Sale and sub-sale of large development site – Application of Finance
Act 2003, section 45(3), in the form current in 2007 and 2008 - Sub-sale to financial
institution – Interpretation and application of Finance Act 2003, section 71A - Interpretation
and application of anti-avoidance provisions in Finance Act 2003, sections 75A and 75B -
Identification of “V” and “P” for the purposes of section 75A - Interpretation of section
75A(7) - The chargeable consideration pursuant to section 75B – Was the notional land
transaction pursuant to section 75A notifiable under section 77? – Interpretation of land
transaction return served by Appellant – Effect of closure notice served by HMRC -
Procedural matters
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