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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) >> M & M Builders (Norfolk) Limited v Revenue and Customs [2021] UKUT 103 (TCC) (5 May 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/103.html Cite as: [2021] 4 WLR 83, [2021] BTC 523, [2021] UKUT 103 (TCC), [2021] WLR(D) 276, [2021] STI 1516, [2021] STC 975 |
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M & M Builders (Norfolk) Limited v Revenue and Customs [2021] UKUT 103 (TCC) (5 May 2021)
STAMP DUTY LAND TAX - whether market value provisions of section 53 FA 2003 apply where consideration for land transaction an annuity - yes - appeal against the decision of the FTT reported at [2019] UKFTT 541 (TC) dismissed
A HTML version of this file is not available click here or view below the pdf version : [2021] UKUT 103 (TCC)
