Adam Frosh, Rachel Joyce, David and Paula Goring-Thomas v The Commissioners for HM Revenue and Customs: [2017] UKUT 0320 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Cannan on 8 August 2017.
Read the full decision in .
STAMP DUTY LAND TAX (SDLT) – Project Blue scheme - enquiries into land transaction returns – FA 2003, Sch 10 - applications for closure notices – refused by the First-tier Tribunal on ground that HMRC had not been provided with information and documents – provision of information and documents in sample cases – invitations to settle.
Published 10 August 2017