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:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 31 December 2022; Ref: scu.661734