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Legal 500, 2018

17 June 2014

UT Decision: Portland Gas & Storage v HMRC

STAMP DUTY LAND TAX – jurisdiction of the First-tier Tax Tribunal – whether Respondents made a decision giving rise to a right of appeal – yes – paragraphs 6, 12, 23, 24 and 35 Schedule 10 Finance Act 2003 – appeal allowed

Sadiya Choudhury acted for HMRC.

Please click here for the full decision.

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