M & M Builders (Norfolk) Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0103 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Trower and Judge Thomas Scott on 5 May 2021

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
5 May 2021
Category:
Tax
Release date:
5 May 2021

Read full decision in M M BUILDERS v HMRC

STAMP DUTY LAND TAX – whether market value provisions of section 53 FA 2003 apply where consideration for land transaction an annuity – yes – appeal dismissed

Updates to this page

Published 5 May 2021