![]() |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE] | |||||||||
United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
||||||||||
PLEASE SUPPORT BAILII & FREE ACCESS TO LAW
To maintain its current level of service, BAILII urgently needs the support of its users.
Since you use the site, please consider making a donation to celebrate BAILII's 25 years of providing free access to law. No contribution is too small. If every visitor this month gives just £5, it will have a significant impact on BAILII's ability to continue providing this vital service.
Thank you for your support! | ||||||||||
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Hannah & Anor v Revenue and Customs [2021] UKUT 22 (TCC) (2 February 2021) URL: https://www.bailii.org/uk/cases/UKUT/TCC/2021/22.html Cite as: [2021] STC 436, [2021] UKUT 22 (TCC), [2021] BTC 510 |
[New search]
[Context]
[View without highlighting]
[Printable PDF version]
[Help]
(1) David Hannah (2) Carla Hodgson v Revenue and Customs [2021]
UKUT
22
(TCC) (2 February
2021)
SDLT- contract and conveyance - effective date of land transaction - contract provided for purchaser to grant an annuity - annuity held on trust for purchaser pending completion of contract -was contract substantially performed before completion? - annuity redeemed between contract and completion - what was consideration for the conveyance? - application of anti-avoidance provisions - discovery assessment - was discovery assessment "stale"? - could HMRC have been reasonably expected to have been aware of insufficiency of tax? - penalty notice - was the inaccuracy in the return deliberate? - Finance Act 2003, ss 44, 52, 75A, sch 4 para 1, sch 10 para 30, Finance Act 2007, sch 24 paras 1, 3