Market leading insight for tax experts
View online issue

DV3 RS LP: clarification or complication?

Although Stamp Duty Land Tax was introduced in December 2003, it was not (with the exception of some penalty cases) until the release of the decision in DV3 RS Limited Partnership v HMRC [2011] TC01012 on 17 March 2011 that the judiciary first opined on the provisions of FA 2003 Part 4.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top