Lancer Scott Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 10 (TCC)

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: [2012] 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.

Published 1 December 2016