The Commissioners for HM Revenue and Customs v Christian Peter Candy [2021] UKUT 0170 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mellor and Judge Andrew Scott on 12 July 2021
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STAMP DUTY LAND TAX – repayment of tax under s. 44(9) of Finance Act 2003 – whether time limit provided by para. 6(3) of Sch.10 to Finance Act 2003 applies – yes – appeal allowed
Published 12 July 2021