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) >> Revenue and Customs v Christian Peter Candy [2021] UKUT 170 (TCC) (12 July 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/170.html
Cite as: [2021] BTC 535, [2021] STC 1500, [2021] WLR(D) 532, [2021] STI 1888, [2021] UKUT 170 (TCC), [2021] 4 WLR 130

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Revenue and Customs v Christian Peter Candy [2021] UKUT 170 (TCC) (12 July 2021)

STAMP DUTY LAND TAX - repayment of tax under s. 44(9) of Finance Act 2003 - whether time limit provided by para. 6(3) of Sch.10 to Finance Act 2003 applies - yes - appeal allowed

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