The First-tier Tribunal has considered appeals against determinations and discovery assessment by three group companies, which, had all been successful, would have resulted in no SDLT being chargeable in relation to the acquisition of three properties. The companies used a tax planning scheme involving a reduction of capital via a dividend in specie and sub-sale relief. (Crest Nicholson (Wainscott) v Revenue and Customs Commissioners [2017] UKFTT 134 (TC)).