Partridge v Revenue and Customs (Stamp Duty Land Tax – Transaction Involving Multiple Dwellings): FTTTx 13 Jan 2021

STAMP DUTY LAND TAX – transaction involving multiple dwellings – purchase of property with main house and an annex – did main house and annex each count as a dwelling? – were main house and annex both suitable for use as a single dwelling? – no – appeal dismissed.

Citations:

[2021] UKFTT 6 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 26 November 2022; Ref: scu.661744