[2008] EWHC 2828 (Ch).

Chancery Division.

Sir Andrew Morritt C.

Judgment delivered 16 October 2008.

Stamp duty land tax – Relief – Collective enfranchisement – Leaseholders – Whether chargeable transaction entered into by taxpayer company ‘entered into by an RTE company in pursuance of a right of collective enfranchisement’ – Taxpayer's appeal dismissed – Leasehold Reform, Housing and Urban Development Act 1993, s. 4A – Commonhold and Leasehold Reform Act 2002, s. 121, 122 – Finance Act 2003, s. 74(1).

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