Redmount Trust Company Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00068 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Phyllis Ramshaw and Judge Jonathan Cannan on 17 March 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 21 March 2023

• Category: Tax
• Release date: 17 March 2023

Read full decision Redmount v HMRC final decision

STAMP DUTY LAND TAX – land transaction return – validity of a document purporting to be a land transaction return – validity of enquiry opened by HMRC and closure notice issued by HMRC – whether HMRC are subject to any time limit in issuing a closure notice.

Published 21 March 2023