Ladson Preston Limited and AKA Developments Greenview Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00301 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Phyllis Ramshaw on 15 November 2022
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STAMP DUTY LAND TAX – Multiple dwellings relief – whether buildings in process of being constructed for use as dwellings – no - effective date of transaction – whether activities undertaken after time of completion of transaction relevant to determining chargeable interest acquired – no - appeal dismissed
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Published 24 November 2022