|
Decision Number: |
TC 07783 |
|
Appellant:
|
David Merchant & Sarah Gater |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John BROOKS
|
|
Date Of Decision:
|
20/07/2020 |
|
Main Category:
|
PROCEDURE |
|
Main Subcategory:
|
Other |
|
Notes:
|
Stamp Duty Land Tax – Purchase of property with basement annex – Whether SDLT return amended within statutory time limit – Whether amendment should have been accepted by HMRC – Validity of enquiry – Validity of closure notice – Whether eligible for Multiple Dwellings Relief – Appeal dismissed |
|
Decision(s) to Download:
|
Amended TC07783.pdf 
|
