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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) >> Project Blue Ltd v Revenue And Customs [2014] UKUT 564 (TCC) (18 December 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/564.html
Cite as: [2014] UKUT 564 (TCC), [2015] STC 745, [2015] STI 244, [2015] BTC 501

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Project Blue Ltd v Revenue And Customs [2014] UKUT 564 (TCC) (18 December 2014)


Stamp Duty Land Tax - Sale and sub-sale of large development site – Application of Finance Act 2003, section 45(3), in the form current in 2007 and 2008 - Sub-sale to financial institution – Interpretation and application of Finance Act 2003, section 71A - Interpretation and application of anti-avoidance provisions in Finance Act 2003, sections 75A and 75B - Identification of “V” and “P” for the purposes of section 75A - Interpretation of section 75A(7) - The chargeable consideration pursuant to section 75B – Was the notional land transaction pursuant to section 75A notifiable under section 77? – Interpretation of land transaction return served by Appellant – Effect of closure notice served by HMRC - Procedural matters

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/564.html