Doe v Revenue and Customs (Stamp Duty Land Tax – Transaction Involving Multiple Dwellings): FTTTx 25 Jan 2021

STAMP DUTY LAND TAX – transaction involving multiple dwellings – purchase of property with main house and an annexe – was enquiry validly opened by HMRC? – yes – did main house and annexe each count as a dwelling? – were main house and annexe both suitable for use as a single dwelling? – no – appeal dismissed.

Citations:

[2021] UKFTT 17 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 31 December 2022; Ref: scu.661734