Henderson Investment Funds Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0225 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Norris and Judge Herrington on 2 June 2017.
Read the full decision in .
STAMP DUTY RESERVE TAX– surrender of units in unit trust scheme - redemption in specie-relief where unit holder receives a proportionate share of all the trust assets-whether relief applies if and only if the unit holder receives a proportionate share of all the trust assets (as nearly as practicable) or to the extent that the unit holder receives such a shareparagraphs 2 and 7 Schedule 19 Finance Act 1999.
Published 2 June 2017