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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Henderson Investment Funds Ltd v Revenue and Customs (STAMP DUTY RESERVE TAX) [2017] UKUT 225 (TCC) (2 June 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/225.html
Cite as: [2017] STC 1403, [2017] UKUT 225 (TCC), [2017] BTC 521
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Henderson Investment Funds Ltd v Revenue and Customs (STAMP DUTY RESERVE TAX) [2017] UKUT 225 (TCC) (2 June 2017)
STAMP DUTY RESERVE TAX-“ surrender of units in unit trust scheme - redemption in specie-relief where unit holder receives a proportionate share of all the trust assets-whether relief applies if and only if the unit holder receives a proportionate share of all the trust assets (as nearly as practicable) or to the extent that the unit holder receives such a shareparagraphs 2 and 7 Schedule 19 Finance Act 1999.
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