[2017] UKFTT 0136

This decision is the same as [2017] TC 05628 and [2017] TC 05629

Judge John Clark

Decision released 1 February 2017

Stamp duty land tax – Avoidance scheme involving reduction of capital – Determinations in absence of returns – Extent of tribunalʼs jurisdiction – Effect of Finance Act 2003 (FA 2003), s. 45 – Whether transferee acting as bare trustee or nominee for third appellant – Validity of discovery assessment.

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