The Tower One St George Wharf Limited v The Commissioners for His Majesty's Revenue and Customs: [2024] UKUT 00373 (TCC)
Upper Tribunal Tax and Chancery Decision of Upper Tribunal Judge Zaman and Judge Bowler: 20 November 2024
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STAMP DUTY LAND TAX 바카라 사이트“ group relief 바카라 사이트“ arrangements of which one of the main purposes is the avoidance of liability to tax 바카라 사이트“ deemed market value rule 바카라 사이트“ FTT held group relief not available as one of the main purposes was the avoidance of liability to tax and that the deemed market value rule applied 바카라 사이트“ appeal dismissed