United Kingdom First-tier Tribunal (Tax) 1 February 2017, TC 05628 (Crest Nicholson (Wainscott) v Commissioners for Her Majesty's Revenue and Customs)

[2017] UKFTT 0134 (TC) TC05628 Appeal numbers: TC/2016/00159 TC/2016/00160 TC/2015/05379 STAMP DUTY LAND TAX – determinations in absence of return – appeal – extent of Tribunal’s jurisdiction – held, limited to matters listed in para 36(5A) Sch 10 FA 2003 – burden of proof on taxpayers – avoidance scheme – effect of s 45 FA 2003 – reduction of capital – s 270 Companies Act 1985 not applicable –