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Decision Number: TC 08636
Appellant: DANIEL RIDGWAY
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Heather GETHING
Date Of Decision: 29/04/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: SDLT: SDLT return, acquisition of two distinct properties from single vendor, claim for mixed use relief in reliance on SDLTM00365, no claim for multiple dwellings relief made in time, whether conditions for mixed use relief satisfied, if not whether multiple dwellings relief is available. Application of section 75A FA 2003. Appeal allowed in part.
Decision(s) to Download: TC 08636.pdf TC 08636.pdf