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