The Tower One St George Wharf Ltd (appellant) v HM Revenue and Customs (respondent)
Автор: Court of Appeal - Civil Division - Court 71
Загружено: 2025-11-25
Просмотров: 286
Tuesday 25 – Wednesday 26 November 2025
Before Lady Justice Asplin
Lord Justice Warby
Lady Justice Falk
By Appellant’s Notice filed on 6 February 2025, the Appellant (Appellant below) The Tower One St George Wharf Limited, appeal the decision of the Upper Tribunal (Tax and Chancery Chamber), judgment being delivered on 20 November 2024.
The First-tier Tribunal (FTT) dismissed the appeal of The Tower One St George Wharf Limited (“Tower One”) against an assessment to stamp duty land tax on its acquisition from another company in the same group of a 999-year lease in respect of a residential property development known as “the Tower”. The Upper Tribunal dismissed the appeal.
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