Caleb Brandon Halstead v The Commissioners for His Majesty’s Revenue and Customs [2025] UKUT 00022 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES on 15 January 2025

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

Read full decision Caleb Brandon Halstead v The Commissioners of His Majesty’s Revenue and Customs

  1. The Applicant, Mr Halstead, applies to the Upper Tribunal (Tax and Chancery) (“UT”) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (“the FTT”), released on 27 September 2023 (“the FTT Decision”).
  2. The FTT Decision granted HMRC’s application to strike out the Applicant’s appeal based upon claims relating to his payment of Stamp Duty Land Tax (‘SDLT’) on his purchase of two properties

Updates to this page

Published 22 January 2025