Upper Tribunal agrees SDLT sub-sale relief available on sale of land to partnership | Practical Law

Upper Tribunal agrees SDLT sub-sale relief available on sale of land to partnership | Practical Law

The Upper Tribunal has rejected HMRC's appeal and held that SDLT sub-sale relief applied in a sale to a partnership (HMRC v DV3 RS Limited Partnership [2012] UKUT 399 (TCC)).

Upper Tribunal agrees SDLT sub-sale relief available on sale of land to partnership

Practical Law UK Legal Update 3-522-3089 (Approx. 8 pages)

Upper Tribunal agrees SDLT sub-sale relief available on sale of land to partnership

by PLC Tax
Published on 13 Nov 2012 • United Kingdom
The Upper Tribunal has rejected HMRC's appeal and held that SDLT sub-sale relief applied in a sale to a partnership (HMRC v DV3 RS Limited Partnership [2012] UKUT 399 (TCC)).