The Supreme Court has refused the taxpayer permission to appeal the case of HMRC v Denning & Anor  EWCA Civ 909 because the application does not raise an arguable point of law (UKSC 2022/0126). The case concerned the valuation of two leasehold interests in care homes for CGT and SDLT purposes.
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Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.