HomeCase LibraryInvestment and Securities Trust Ltd v Revenue and Customs (Stamp Duty Land Tax - high-value residential transaction - para. 5 Schedule 4A FA 2003 - whether chargeable interest acquired exclusively for the purpose of development or redevelopment and resale in the course of a property development trade - Annual Tax on Enveloped Dwellings - s.138 FA 2013 - whether single dwelling interest held exclusively for the purpose of developing and reselling the land in the course of a pr

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Investment and Securities Trust Ltd v Revenue and Customs (Stamp Duty Land Tax - high-value residential transaction - para. 5 Schedule 4A FA 2003 - whether chargeable interest acquired exclusively for the purpose of development or redevelopment and resale in the course of a property development trade - Annual Tax on Enveloped Dwellings - s.138 FA 2013 - whether single dwelling interest held exclusively for the purpose of developing and reselling the land in the course of a pr

[2025] UKUT TCC 331Upper Tribunal (Tax & Chancery)2025

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“Upper Tribunal (Tax and Chancery Chamber) Hearing venue: Rolls BuildingLondonEC4A 1NL Heard On: 23 June 2025Judgment Date: 06 October 2025 B e f o r e :”

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