REDMOUNT TRUST COMPANY LIMITED v Revenue & Customs (STAMP DUTY LAND TAX - sub-sale relief) [2022] UKFTT 38 (TC) (20 January 2022)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> REDMOUNT TRUST COMPANY LIMITED v Revenue & Customs (STAMP DUTY LAND TAX - sub-sale relief) [2022] UKFTT 38 (TC) (20 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08390.html
Cite as: [2022] UKFTT 38 (TC)

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Decision Number: TC 08390
Appellant: REDMOUNT TRUST COMPANY LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Dr Heidi POON
Date Of Decision: 20/01/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: STAMP DUTY LAND TAX - sub-sale relief - s45(3) FA2003 - retrospective amendment to s 45(1A) by s 194 FA 2013 - whether the scheme effective pre-amendment for the original contract to be disregarded to render the return -˜voluntary-™ - whether valid enquiry opened - whether the closure notice invalid consequent on a return being -˜voluntary-™ - whether closure notice in any event subject to a four-year time limit - s 75A FA 2003 anti-avoidance provisions - whether discovery assessment valid and within the time limit - appeals dismissed
PDF Copy:                                 [2022] UKFTT 38 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08390.html