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:  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.
Don’t include personal or financial information like your National Insurance number or credit card details.