(1) Albert House Property Finance PCC Limited (In Liquidation) (2) Vale Property Finance PCC (In Liquidation) v The Commissioners for HM Revenue and Customs
Upper Tribunal Tax and Chancery decision of Mr Justice Trower and and Judge Guy Brannan on 4 January 2021
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STAMP DUTY LAND TAX – withdrawal of appeals – HMRC informing Tribunal of objection – no direct notification of taxpayer – whether valid notice given by para 37 Sch 10 FA 2003– whether FTT erred in application of para 42 Sch 10 FA 2003 and in failing to exercise discretion under Rule 5 to bring proceedings to an end – appeals dismissed
Published 4 January 2021