- Court of Appeal (Civil Division)
- 3 November 2022
- Simler, Arnold and Nugee LJJ
- [2022] EWCA Civ 1447
- [2023] EGLR 7
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
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