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Decision Number: |
TC 07676 |
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Appellant:
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Keith Fiander and Samantha Brower
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Zachary CITRON
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Date Of Decision:
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09/04/2020 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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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 |
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Decision(s) to Download:
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TC07676.pdf 
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