G C Field & Sons Ltd & Ors v Revenue & Customs (STAMP DUTY LAND TAX-tax avoidance scheme-sub-sale relief-discovery assessment) [2021] UKFTT 297 (TC)
Notes: STAMP DUTY LAND TAX-tax avoidance scheme-sub-sale relief-discovery assessment-whether HMRC had made a discovery-whether understatement of tax caused by taxpayers or person acting on their behalf-whether taxpayers or person acting on their behalf was careless
Cited in 2 later judgments