Fanning v Revenue and Customs [2022] UKUT 21 (TCC) (21 January 2022)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Fanning v Revenue and Customs [2022] UKUT 21 (TCC) (21 January 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/21.html
Cite as: [2022] STC 256, [2022] BTC 502, [2022] STI 160, [2022] UKUT 21 (TCC)

Oisin Fanning v Revenue and Customs [2022] UKUT 21 (TCC) (21 January 2022)

STAMP DUTY LAND TAX- sections 44, 45 and 46 of Finance Act 2003 - whether an option falls within s45(1)(b) - no - appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/21.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Fanning v Revenue and Customs [2022] UKUT 21 (TCC) (21 January 2022) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/21.html Cite as: [2022] STC 256, [2022] BTC 502, [2022] STI 160, [2022] UKUT 21 (TCC)