SMITH HOMES 9 LIMITED v Revenue & Customs (STAMP DUTY LAND TAX-procedural errors by HMRC-whether valid enquiry- Multiple Dwellings Relief) [2022] UKFTT 5 (TC)
Notes: STAMP DUTY LAND TAX-procedural errors by HMRC-whether valid enquiry- Multiple Dwellings Relief - strike out application - time limit for claim for Multiple Dwellings Relief - whether claim can be made for overpayment relief
Cited in 6 later judgments