UT (Tax & Chancery) UT-2024-000024 - [2025] UKUT 00156 (TCC)

UT (Tax & Chancery) Case Number: UT-2024-000024

Hearing venue: The Rolls Building

London EC4A 1NL

Judgment date: 27 May 2025

STAMP DUTY LAND TAX - procedural requirements under Schedule 10, Finance Act 2003 where ineffective avoidance arrangements caught by s.75A - Enquiry Appeal - validity of notices of enquiry - understanding of reasonable recipient - Assessment Appeal - validity of discovery assessments made under extended time limit in paragraph 31(2A)(b) - whether Appellants failed to file a return in respect of the notional transaction pursuant to s75A

Before

JUDGE RUPERT JONES

JUDGE JONATHAN CANNAN

Between

(1) GIOVANNI SCATOLA AND AMY SCATOLA

(2) PAUL BERMER AND HELEN KATHERINE STODDART

(3) ADRIAN BIRCH AND JAYNE BIRCH

Appellants / Cross Respondents

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents / Cross Appellants

Representation:

For the Appellants: Mr Thomas Chacko of counsel instructed by Spector, Constant and Williams solicitors

For the Respondents: Mr Ben Elliott of counsel instructed by the General Counsel and Solicitor for His Majesty’s Revenue and Customs