Mark Lovell v Revenue and Customs (Stamp Duty Land Tax – Transactions Involving Multiple Dwellings): FTTTx 16 Aug 2021

Transactions involving multiple dwellings – purchase of property with main house, pool building and barn building – did pool building and/or barn building count as a second dwelling? – was pool building and/or barn building suitable for use as a single dwelling? – recent guidance of Upper Tribunal in Fiander applied – buildings lacked kitchen facilities – held: balance of factors indicated buildings not suitable for use as single dwelling – appeal dismissed
[2021] UKFTT 291 (TC)
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.667916