G C Field & Sons Ltd v Revenue & Customs

Subject Matter

REVENUE — Stamp duty — Discovery assessment — Tax avoidance scheme — Sub-sale relief — Whether HMRC had made discovery — Whether understatement of tax caused by taxpayers or person acting on their behalf — Whether taxpayers or person acting on their behalf were careless

[2021] UKFTT 297 (TC), FTT

Commentary

RPC Perspectives
GC Field & Sons Ltd – SDLT discovery assessments held to be invalid Case comment