Upper Tribunal Tax & Chancery decision of Judge Bishopp on 10 January 2012.
Read the full decision in Lancer Scott Limited v The Commissioners for HM Revenue and Customs:  UKUT 10 (TCC).
STAMP DUTY LAND TAX — failure to notify — whether notification late —
yes — whether reasonable excuse — no — identification of effective date — First-tier
Tribunal correct — appeal dismissed.
Release date: 10 January 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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