First-Tier Tax Tribunal (Tax Chamber)

Judge Barbara Mosedale, Sheila Cheesman

Decision released 26 June 2019

Stamp Duty Land Tax – Appeal against assessments – Whether assessments made and served – Finance Act 2003 (‘FA 2003’), Sch. 10, para. 32 – Assessments made but not issued or served – Appeals allowed

Mitesh Kumar Kothari and others [2019] UKFTT 0423 (TC)

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