In Forest Commercial Services Ltd [2020] UKFTT 470 (TC) (17 November 2020) the taxpayer had accepted HMRC's decision to clawback relief from the higher rate of SDLT (as the qualifying conditions entitling relief had not continued to be satisfied). However the taxpayer appealed the penalty imposed because HMRC considered...
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In Forest Commercial Services Ltd [2020] UKFTT 470 (TC) (17 November 2020) the taxpayer had accepted HMRC's decision to clawback relief from the higher rate of SDLT (as the qualifying conditions entitling relief had not continued to be satisfied). However the taxpayer appealed the penalty imposed because HMRC considered...
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