Project Blue Ltd v HMRC: An Arbitrary Decision (Part 2)

Home Publications SDLT Project Blue Ltd v HMRC: An Arbitrary Decision (Part 2)
Published:
October 2015
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This is the second of two articles which examines the decision of the Upper Tribunal in Project Blue Ltd v HMRC.  It considers the argument presented by the taxpayer that HMRC could not amend the land transaction return that was submitted.