[2017] UKFTT 0828 (TC)

Judge Barbara Mosedale, Mr David Batten

Decision released 17 November 2017

Stamp duty land tax – Discovery assessment – Whether disclosure letters made HMRC aware of insufficiency – No – Whether assessments served on appellant or at usual or last known place of residence – Yes – Appeal dismissed.

Stamp duty land tax – Discovery assessment – Whether disclosure letters made HMRC aware of insufficiency – No – Whether assessments served on appellant or at usual or last known place of residence – Yes – Appeal dismissed.

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