Oisin Fanning v The Commissioners for HM Revenue and Customs [2022] UKUT 00021 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Jonathan Richards on 21 January 2022

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 24 January 2022

• Category: Tax
• Release date: 21 January 2022

Read full decision in Oisin Fanning v HMRC Decision

STAMP DUTY LAND TAX– sections 44, 45 and 46 of Finance Act 2003 – whether an option falls within s45(1)(b) – no – appeal dismissed

Published 24 January 2022