[2014] UKUT 0270 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

[The appeal against this decision is reported at [2015] BTC 20.]

Judge Timothy Herrington, Judge Judith Powell

Decision released 17 June 2014

Stamp duty land tax – Jurisdiction of the First-tier Tribunal – Whether HMRC made a decision giving rise to a right of appeal – Finance Act 2003 (‘FA 2003’), Sch. 10, para. 35.

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