The How Development 1 Ltd v The Commissioners of His Majesty's Revenue and Customs [2023] UKUT 00084 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE THOMAS SCOTT JUDGE GUY BRANNAN on 30 March 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 4 April 2023

• Category: Tax
• Release date: 30 March 2023

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Stamp Duty Land Tax 바카라 사이트� whether woodland area was part of 바카라 사이트渢he grounds바카라 사이트� of a property and therefore 바카라 사이트渞esidential property바카라 사이트� 바카라 사이트� whether necessary for land to be accessible from dwelling to be grounds 바카라 사이트� section 116(1)(b) Finance Act 2003 바카라 사이트� failure to discuss oral evidence in delayed decision 바카라 사이트� whether to remit or re-make decision

Published 4 April 2023