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Tax Cases and Appeals Tax Appeals Commission
2023-10-06
Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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Tax Cases and Appeals Tax Appeals Commission
2023-08-18
Appeal regarding application of consanguinity relief on transfer of a property, s30 SDCA 1999; s41 SDCA 1999
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Tax Cases and Appeals Tax Appeals Commission
2023-05-15
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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Tax Cases and Appeals Tax Appeals Commission
2023-03-31
Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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Tax Cases and Appeals Tax Appeals Commission
2023-01-31
Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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Tax Cases and Appeals Tax Appeals Commission
2022-09-15
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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Tax Cases and Appeals Tax Appeals Commission
2022-08-02
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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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding reduction in the value of a property conveyed to reflect reserved burdens of maintenance and support s18(c) SDCA 1999
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Tax Cases and Appeals Tax Appeals Commission
2021-02-26
Appeal regarding a Put and Call Option Agreement, as a conveyance on sale for the purposes of s31 SDCA 1999 and as such, is liable to stamp duty. Alternatively, the transaction is liable to stamp duty under s31A SDCA 1999
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Tax Cases and Appeals Tax Appeals Commission
2021-01-13
Appeal regarding imposition of stamp duty on a share cancellation scheme, s31D SDCA 1999, and jurisdiction of the Commission
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