Fish Homes Ltd v Revenue and Customs (Stamp Duty Land Tax): FTTTx 8 Apr 2020

SDLT – (1) whether flat with defective cladding a ‘dwelling’ for purposes of (i) residential transaction charge and (ii) high-vale residential transaction charge in para 3 Sch4A FA 2003
(2) relief under para 5 from the high-value charge under para 3 Sch 4A FA 2003 -para 5G: withdrawal of relief – effect of s 81(1A)
[2020] UKFTT 180 (TC)
Bailii
England and Wales

Updated: 11 August 2021; Ref: scu.651575