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:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 26 November 2022; Ref: scu.661744