Decision Number: |
TC 07676 |
Appellant:
|
Keith Fiander and Samantha Brower
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Zachary CITRON
|
Date Of Decision:
|
09/04/2020 |
Main Category:
|
PROCEDURE |
Main Subcategory:
|
Other |
Notes:
|
STAMP DUTY LAND TAX – transactions involving multiple dwellings – purchase of property with main house and annex – did main house and annex each count as a dwelling? - corridor connecting annex with main house – property unoccupied at completion – were main house and annex both suitable for use as a single dwelling? – no – appeal dismissed |
Decision(s) to Download:
|
TC07676.pdf
|