SMITH HOMES 9 LIMITED v Revenue & Customs (STAMP DUTY LAND TAX-procedural errors by HMRC-whether valid enquiry- Multiple Dwellings Relief) [2022] UKFTT 5 (TC) (04 January 2022)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SMITH HOMES 9 LIMITED v Revenue & Customs (STAMP DUTY LAND TAX-procedural errors by HMRC-whether valid enquiry- Multiple Dwellings Relief) [2022] UKFTT 5 (TC) (04 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08358.html
Cite as: [2022] STI 132, [2022] UKFTT 5 (TC)

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Decision Number:	TC 08358
Appellant:	SMITH HOMES 9 LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Marilyn McKEEVER
Date Of Decision:	04/01/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	STAMP DUTY LAND TAX-procedural errors by HMRC-whether valid enquiry- Multiple Dwellings Relief - strike out application - time limit for claim for Multiple Dwellings Relief - whether claim can be made for overpayment relief

PDF Copy: [2022] UKFTT 5 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08358.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SMITH HOMES 9 LIMITED v Revenue & Customs (STAMP DUTY LAND TAX-procedural errors by HMRC-whether valid enquiry- Multiple Dwellings Relief) [2022] UKFTT 5 (TC) (04 January 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08358.html Cite as: [2022] STI 132, [2022] UKFTT 5 (TC)