The FTT has ruled that there was no appealable decision by HMRC and that there were no other issues that could be determined by the tribunal – Warner v HMRC [2023] UKFTT 751 (TC). The appeal was therefore struck out for this reason only.
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08931.pdf
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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.
