Oisin Fanning v The Commissioners for HM Revenue and Customs [2022] UKUT 00021 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Jonathan Richards on 21 January 2022

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
24 January 2022
Category:
Tax
Release date:
21 January 2022

Read full decision in Oisin Fanning v HMRC Decision

STAMP DUTY LAND TAX– sections 44, 45 and 46 of Finance Act 2003 – whether an option falls within s45(1)(b) – no – appeal dismissed

Updates to this page

Published 24 January 2022