Redmount Trust Company Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00068 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Phyllis Ramshaw and Judge Jonathan Cannan on 17 March 2023
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STAMP DUTY LAND TAX – land transaction return – validity of a document purporting to be a land transaction return – validity of enquiry opened by HMRC and closure notice issued by HMRC – whether HMRC are subject to any time limit in issuing a closure notice.