The Commissioners for HM Revenue and Customs v Christian Peter Candy [2021] UKUT 0170 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mellor and Judge Andrew Scott on 12 July 2021

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

Read full decision in HRMC v Christian Peter Candy

STAMP DUTY LAND TAX – repayment of tax under s. 44(9) of Finance Act 2003 – whether time limit provided by para. 6(3) of Sch.10 to Finance Act 2003 applies – yes – appeal allowed

Updates to this page

Published 12 July 2021