The Commissioners for HM Revenue and Customs v Comtek Network Systems (UK) Limited: [2021] UKUT 0081 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Ashley Greenbank on 1 April 2021

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

Read full decision in HMRC v Comtek Network Systems (UK) Ltd

STAMP DUTY LAND TAX – follower notice – whether “reasonable in all the circumstances” not to take corrective action – whether actions after the deadline are relevant – amount of penalty – appeal allowed

Updates to this page

Published 2 April 2021