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.
Release date: 5 November 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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