Oisin Fanning v The Commissioners for HM Revenue and Customs [2022] UKUT 00021 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Jonathan Richards on 21 January 2022
Read full decision in
STAMP DUTY LAND TAX鈥� sections 44, 45 and 46 of Finance Act 2003 鈥� whether an option falls within s45(1)(b) 鈥� no 鈥� appeal dismissed
Updates to this page
Published 24 January 2022