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) >> Albert House Property Finance PCC Ltd & Anor v Revenue and Customs (STAMP DUTY LAND TAX) [2020] UKUT 373 (TCC) (4 January 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/373.html
Cite as: [2020] UKUT 373 (TCC), [2021] BTC 506

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Albert House Property Finance PCC Ltd & Anor v Revenue and Customs [2020] UKUT 373 (TCC) (4 January 2021)

STAMP DUTY LAND TAX - withdrawal of appeals - HMRC informing Tribunal of objection - no direct notification of taxpayer - whether valid notice given by para 37 Sch 10 FA 2003– whether FTT erred in application of para 42 Sch 10 FA 2003 and in failing to exercise discretion under Rule 5 to bring proceedings to an end - appeals dismissed

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