The Weekly Law Reports
[2023] 4 WLR 83
Court of Appeal
Revenue and Customs Commissioners
v
LG Park HT1 Ltd and others
[2023] EWCA Civ 1193
2023 Oct 5; 17
King, Newey, Falk LJJ
Tribunal— First-tier Tribunal— Practice and procedure— Appeal against closure notices amending stamp duty land tax return based on revenue’s conclusion on open market valuation of relevant land interests— Proper approach of referring issue of valuation to Upper Tribunal (Lands Chamber)—
Finance Act 2003 (c 14), Sch 10, para 45
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