03 December 2019

FTT Decision: Albert House Property Finance PCC LTD & Vale Property Finance PPC LTD v HMRC

The taxpayers sought to withdraw their SDLT appeals. HMRC objected but only wrote to the Tribunal rather than to the taxpayers’ representatives. The Tribunal held that notice of objection had validly been given because the taxpayers had received actual notice via the Tribunal.

The First-tier Tribunal released its Decision in Trustees of the Albert House Property Finance PCC LTD (in liquidation) & Vale Property Finance PPC LTD (in liquidation) v The Commissioners for Her Majesty’s Revenue and Customs.

Ben Elliott, Counsel, instructed by Solicitor’s Office and Legal Services of HM Revenue and Customs, for the Respondents.

To see the approved decision, click here.