Court of Appeal (Civil Division).

[2013] EWCA Civ 907.

Lord Justice Maurice Kay, Vice President of the Court of Appeal, Civil Division Lord Justice Lewison and Lady Justice Gloster.

Judgment delivered 25 July 2013.

Stamp Duty Land Tax – Land transaction – Sub-sale relief – Acquisition by partnership –Transfer to company and then to partnership of which company was a member – Whether partnership provisions reducing chargeable consideration to nil – FA 2003, s. 44, s. 45 and Sch. 15, para. 10

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