Guidance

Stamp Taxes Group Litigation Order

This publication explains group litigation order (GLO) for claims for restitution and/or damages against HM Revenue and Customs (HMRC).

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Details

Circumstances when a group litigation order (GLO) is provided for the case management of claims against the Commissioners for HMRC where charges to stamp duty or stamp duty reserve tax (SDRT) apply.

Published 11 December 2014