Khatoun v Revenue and Customs: FTTTx 2 Apr 2021

acquisition of freehold property and acquisition of right to use nearby communal garden – amount of tax chargeable – section 55 Finance Act 2003 – Table A or Table B rates? – were there linked transactions?
Held: no, as different vendors – did the relevant land include non-residential property? –
Held: no – appeal dismissed
[2021] UKFTT 104 (TC)
Bailii
England and Wales

Updated: 17 July 2021; Ref: scu.663686