Merchant and Another v Revenue and Customs (Stamp Duty Land Tax – Purchase of Property With Basement Annex): FTTTx 20 Jul 2020

Stamp Duty Land Tax – Purchase of property with basement annex – Whether SDLT return amended within statutory time limit – Whether amendment should have been accepted by HMRC – Validity of enquiry – Validity of closure notice – Whether eligible for Multiple Dwellings Relief – Appeal dismissed

[2020] UKFTT 299 (TC)
Bailii
England and Wales

Stamp Duty

Updated: 20 January 2022; Ref: scu.653143