The Commissioners for HM Revenue and Customs v DV3 RS Limited Partnership: [2012] UKUT 399 (TCC)

Upper Tribunal Tax & Chancery decision of Mr Justice Henderson on 5 November 2012.

Read the full decision in The Commissioners for HM Revenue and Customs v DV3 RS Limited Partnership: [2012] UKUT 399 (TCC).

SDLT – sub-sale – acquisition by partnership – effect of sections 45 and 44 on paragraph 10 of Schedule 15 FA 2003 – appeal dismissed.

Published 1 December 2016