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
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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