Robinson & Anor v Revenue and Customs (TAMP DUTY LAND TAX - HMRC application to strike out)
Robinson & Anor v Revenue and Customs (TAMP DUTY LAND TAX - HMRC application to strike out) [2025] UKFTT 55 (TC) (03 January 2025)
The First-tier Tribunal struck out a stamp duty land tax appeal over a marketed subsale and annuity scheme, holding it had no realistic prospect of success.
- Stamp duty land tax
- Tax avoidance
- Pre-completion transaction relief
- Anti-avoidance provisions
- Finance act 2003
- Stamp-duty-land-tax