Adam Frosh, Rachel Joyce, David and Paula Goring-Thomas v The Commissioners for HM Revenue and Customs: [2017] UKUT 0320 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Cannan on 8 August 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 10 August 2017

• Category: Tax
• Release date: 8 August 2017

Read the full decision in Adam Frosh, Rachel Joyce, David and Paula Goring-Thomas v The Commissioners for HM Revenue and Customs: [2017] UKUT 0320 (TCC).

STAMP DUTY LAND TAX (SDLT) – Project Blue scheme - enquiries into land transaction returns – FA 2003, Sch 10 - applications for closure notices – refused by the First-tier Tribunal on ground that HMRC had not been provided with information and documents – provision of information and documents in sample cases – invitations to settle.

Published 10 August 2017