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SDLT discovery assessment was valid (Carter & Kennedy v HMRC)

Published on: 03 December 2021
Published by: LexisPSL
  • SDLT discovery assessment was valid (Carter & Kennedy v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Carter & Kennedy v HMRC, the Upper Tribunal (UT) held that a stamp duty land tax (SDLT) discovery assessment was valid. The appellants did not make an adequate disclosure in their return so HMRC could not reasonably be expected to be aware that the SDLT paid was insufficient. or take a trial to read the full analysis.

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