[2021] UKUT 103 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Mr Justice Trower, Judge Thomas Scott

Decision released 5 May 2021

Stamp duty land tax (‘SDLT’) – Chargeable consideration – Sale to connected company – Whether annuity-valuation rule supersedes market-value rule – Finance Act 2003 (‘FA 2003’), s. 52, 53 – No – Appeal dismissed.

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