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 Comtek Network Systems (UK) Ltd (STAMP DUTY LAND TAX) [2021] UKUT 81 (TCC) (1 April 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/81.html
Cite as: [2021] UKUT 81 (TCC), [2021] STI 1379, [2021] BTC 517, [2021] STC 776

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Revenue and Customs v Comtek Network Systems (UK) Limited: [2021] UKUT 81 (TCC) (1 April 2021)

STAMP DUTY LAND TAX - follower notice - whether "reasonable in all the circumstances" not to take corrective action - whether actions after the deadline are relevant - amount of penalty - appeal allowed

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