STAMP DUTY LAND TAX – Multiple Dwellings Relief – whether annex of unoccupied property suitable for use as a single dwelling – test to be applied – dispute as to evidence presented to FTT – approach on appeal to record of evidence – HMRC v Royal College of Paediatrics followed
[2021] UKUT 156 (TCC)
Bailii
England and Wales
Updated: 20 July 2021; Ref: scu.665565
