Fiander and Another v Revenue and Customs (Stamp Duty Land Tax : Transactions Involving Multiple Dwellings): FTTTx 9 Apr 2020

STAMP DUTY LAND TAX – transactions involving multiple dwellings – purchase of property with main house and annex – did main house and annex each count as a dwelling? – corridor connecting annex with main house – property unoccupied at completion – were main house and annex both suitable for use as a single dwelling? – no – appeal dismissed
[2020] UKFTT 190 (TC)
Bailii
England and Wales

Updated: 10 October 2021; Ref: scu.651574