Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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Appeal regarding application of farm consolidation relief where lands were sold and purchased outside the 24-month time period during Covid-19 pandemic s81C SDCA 1999
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Appeal regarding claim for Young Trained Farmers relief that was filed outside the statutory four-year time period, s81AA SDCA 1999, s159A SDCA 1999
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Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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Appeal regarding application of consanguinity relief on transfer of a property, s30 SDCA 1999; s41 SDCA 1999
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Appeal regarding liability to the non-residential stamp duty rate of 7.5% where property does not meet the residential property definition s1 SDCA 1999
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Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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Appeal regarding the consideration on which stamp duty is chargeable on Deeds of Transfer/Assignment transferring a 50% interest of one tenant in common co-owner to the Appellant co-owner, who already had a 50% interest in the properties, where the properties are subject to a mortgage over which receivers had been appointed and the entire consideration paid to the receiver to provide a deed of release of its security is recited in the Deed of Transfer/Assignment, s2 SDCA 1999; s41 SDCA 1999; Sch1 SDCA 1999
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Appeal regarding claim for young trained farmer relief in respect of acquisition of agricultural land where qualification not obtained within the four year time-limits s81AA SDCA 1999
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