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Decision Number: |
TC 08197 |
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Appellant:
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Ladson Preston Limited AKA Developments Greenview Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr Christoper STAKER
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Date Of Decision:
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07/07/2021 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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STAMP DUTY LAND TAX—Multiple Dwellings Relief (FA 2003 Sch 6B)—Entitlement to claim relief—Multiple dwellings not yet physically constructed on the property on the effective date of the transaction (EDT)—Relevance of the grant, prior to the EDT, of planning permission for the construction of multiple dwellings—Relevance of work undertaken on the property prior to the EDT or on the day of the EDT after the transaction hasbeen completed |
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Decision(s) to Download:
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TC08197.pdf 
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