*Project Blue Ltd v Revenue and Customs Commissioners

Stamp duty land tax – Relief. The Upper Tribunal (Tax and Chancery Chamber) dismissed the taxpayer company's appeal against a decision of the First-tier Tribunal (Tax Chamber) that 75A of the Finance Act 2003 applied to the transaction at issue, with the result that the taxpayer was chargeable to stamp duty land tax in respect of a notional land transaction.

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