Ladson Preston Ltd and Aka Developments Greenview Ltd v Revenue and Customs (SDLT): UTTC 15 Nov 2022

Stamp Duty Land Tax – Multiple Dwellings Relief – Whether Buildings In Process of Being Constructed for Use as dwellings – no – effective date of transaction – whether activities undertaken after time of completion of transaction relevant to determining chargeable interest acquired – no – appeal dismissed

Citations:

[2022] UKUT 301 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 05 December 2022; Ref: scu.683489