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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) >> Victoria Carter & Peter Kennedy v Revenue and Customs [2021] UKUT 300 (TCC) (1 December 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/300.html Cite as: [2021] BTC 550, [2021] UKUT 300 (TCC), [2021] STI 2838, [2022] STC 270 |
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Victoria Carter & Peter Kennedy v Revenue and Customs [2021] UKUT 300 (TCC) (1 December 2021)
STAMP DUTY LAND TAX - discovery assessment - paragraph 30(3)(a) of Schedule 10 to the Finance Act 2003 - whether FTT erred in deciding a hypothetical officer of HMRC could not have been reasonably expected to be aware that an assessment to tax was insufficient on the basis of the information made available when the enquiry period closed - appeal dismissed
A HTML version of this file is not available click here or view below the pdf version : [2021] UKUT 300 (TCC)
