The Weekly Law Reports
[2023] 1 WLR 1383
Court of Appeal
*Candy
v
Revenue and Customs Commissioners
[2022] EWCA Civ 1447
2022 Oct 12; Nov 3
Simler, Arnold, Nugee LJJ
Revenue— Stamp duty land tax— Repayment— Liability for stamp duty land tax arising following substantial performance of contract for land transaction— Tax repayable if afterwards contract not carried into effect— Taxpayer required to claim repayment of tax by amending land transaction return— Whether 12-month time limit for amending such return applying—
Finance Act 2003 (c 14), s 44(4)(9), Sch 10, para 6(3)
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