STAMP DUTY LAND TAX – multiple dwellings relief – main house and annexe – the test for a single dwelling in paragraph 7(2) Schedule 6B to the Finance Act 2003 – application of principles in Fiander and Brower – appeal dismissed
Citations:
[2022] UKUT 2 (TCC)
Links:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 02 April 2022; Ref: scu.671695