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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) >> Frosh & Ors v Revenue and Customs (STAMP DUTY LAND TAX) [2017] UKUT 320 (TCC) (8 August 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/320.html
Cite as: [2017] UKUT 320 (TCC), [2017] BTC 530, [2017] STC 1941, [2017] STI 1859
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Adam Frosh, Rachel Joyce, David and Paula Goring-Thomas v Revenue and Customs (STAMP DUTY LAND TAX) [2017] UKUT 320 (TCC) (8 August 2017)
STAMP DUTY LAND TAX (SDLT) – Project Blue scheme - enquiries into land transaction returns – FA 2003, Sch 10 - applications for closure notices – refused by the First-tier Tribunal, [2016] UKFTT 558 (TC), on ground that HMRC had not been provided with information and documents – provision of information and documents in sample cases – invitations to settle.
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