Caleb Brandon Halstead v The Commissioners for His Majesty鈥檚 Revenue and Customs [2025] UKUT 00022 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES on 15 January 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
22 January 2025
Category:
Tax
Release date:
15 January 2025

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  1. The Applicant, Mr Halstead, applies to the Upper Tribunal (Tax and Chancery) (鈥淯T鈥�) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (鈥渢he FTT鈥�), released on 27 September 2023 (鈥渢he FTT Decision鈥�).
  2. The FTT Decision granted HMRC鈥檚 application to strike out the Applicant鈥檚 appeal based upon claims relating to his payment of Stamp Duty Land Tax (鈥楽DLT鈥�) on his purchase of two properties

Updates to this page

Published 22 January 2025