P N Bewley Ltd v Revenue and Customs (Stamp Duty : Land Tax): FTTTx 28 Jan 2019

STAMP DUTY LAND TAX – bungalow and plot of land acquired with planning permission for demolition and building of new dwelling on site – whether higher rates of SDLT in Schedule 4ZA FA 2003 apply – whether bungalow building ‘suitable for use’ as a dwelling on date of transaction – held not so suitable – self-assessment as amended by HMRC reduced to remove higher rate charge and to reflect non-residential rate.
[2019] UKFTT 65 (TC), [2019] SFTD 611, [2019] STI 1057
England and Wales

Updated: 16 May 2021; Ref: scu.635674