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Decision Number: TC 07607
Appellant: Christian Peter Candy
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Nicholas Aleksander
Date Of Decision: 26/02/2020
Main Category: PROCEDURE
Main Subcategory: Other
Notes: SDLT – application for permission to make a late appeal – application by HMRC to strikeout for want of jurisdiction – preliminary issue directed – time limits for amendment of SDLT land transaction return - section 44 and paras 6, Sch 10, Finance Act 2003
Decision(s) to Download: TC07607.pdf TC07607.pdf