M & M Builders (Norfolk) Limited v Revenue and Customs [2021] UKUT 103 (TCC) (5 May 2021)
STAMP DUTY LAND TAX - whether market value provisions of section 53 FA 2003 apply where consideration for land transaction an annuity - yes - appeal against the decision of the FTT reported at [2019] UKFTT 541 (TC) dismissed
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