Taxation

Stamp duty land tax

Candy v Commissioners of HM Revenue and Customs

Eileen O’GradyPrint

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  • Court of Appeal (Civil Division)
  • 3 November 2022
  • Simler, Arnold and Nugee LJJ
  • [2022] EWCA Civ 1447
  • [2022] PLSCS 180
Taxation – Stamp duty land tax – Repayment – First-tier Tribunal holding appellant taxpayer entitled to reclaim stamp duty land tax (SDLT) in relation to interest in house – Upper Tribunal allowing respondent commissioners’ appeal – Appellant appealing -- Whether
Case summary