[2019] UKFTT 0541

First-tier Tribunal

Judge Amanda Brown, Ian Abrams

Decision released 19 August 2019

Stamp Duty Land Tax – whether market value provisions of FA 2003, s. 53 apply in precedence to the valuation of annuity provisions in FA 2003, s. 52 – whether transactions caught by anti-avoidance provisions of FA 2003, s. 75A

M & M Builders (Norfolk) Limited v R & C Commissioners [2019] TC 07335

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