Stuart Fox v The Commissioners for HM Revenue and Customs [2022] UKUT 00310 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Tracey Bowler 17 November 2022

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 24 November 2022

• Category: Tax
• Release date: 17 November 2022

Read Full Decision in Fox v HMRC final decision UT-2022-000014 SDLT - Section 45 Finance Act 2003- sub-sale scheme-whether assessment should have been made on husband and wife jointly

Published 24 November 2022