Taxation

Stamp duty land tax

The Tower One St George Wharf Ltd v Commissioners of HM Revenue and Customs

Eileen O’GradyPrint

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  • Upper Tribunal (Tax and Chancery Chamber)
  • 20 November 2024
  • Judge Jeanette Zaman and Judge Tracey Bowler
  • [2024] UKUT 373 (TCC)
  • [2024] PLSCS 205
Taxation – Stamp duty land tax – Group relief – Deemed market value rule – Appellant acquiring lease from company in same group – Land transaction returns claiming group relief – First-tier Tribunal holding group relief not available as one
Case summary