Moaref and Another v Revenue and Customs: FTTTx 10 Oct 2020

SDLT – Relief From Higher Charge for Replacement Residence – Schedule 4ZA Finance Act 2003 – relief from higher charge for replacement residence – two apartments bought from different vendors a few weeks apart with the intention of amalgamating to form one – was each one intended to be the purchaser’s only or main residence – no – appeal dismissed

Citations:

[2020] UKFTT 396 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 03 February 2022; Ref: scu.655341