BTR Core Fund JPUT v HMRC [2026] UKUT 00027 (TCC)
Upper Tribunal Tax and Chancery Decision of Judge Thomas Scott and Judge Nicholas Aleksander on 21 January 2026.
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STAMP DUTY LAND TAX – claim for overpayment relief – whether HMRC not liable to give effect to the claim because the amount paid was excessive by reason of a mistake in a claim – no – appeal allowed.
Updates to this page
Published 21 January 2026