[2025] UKUT 00127 (TCC) L-L-O Contracting Limited and others v The Commissioners for HM Revenue and Customs

Upper Tribunal Tax and Chancery decision of Judge Cannan and Judge A Scott on 15 April 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
15 April 2025
Category:
Tax
Release date:
15 April 2025

Read full decision L-L-O Contracting Limited and others v The Commissioners for HM Revenue and Customs

Stamp Duty Land Tax – failure to claim multiple dwellings relief – claims for relief for overpaid tax – paras 34 and 34A Schedule 10 Finance Act 2003 – Case A – whether HMRC liable to give effect to the claims

Updates to this page

Published 15 April 2025