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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Gordon Morse & Margaret Morse v Revenue & Customs (STAMP DUTY LAND TAX - transactions involving multiple dwellings) [2021] UKFTT 292 (TC) (16 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08234.html
Cite as: [2021] UKFTT 292 (TC)
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| Decision Number: | TC 08234 |
| Appellant: | Gordon Morse & Margaret Morse |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Zachary CITRON |
| Date Of Decision: | 16/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | STAMP DUTY LAND TAX - transactions involving multiple dwellings - purchase of property with a building in addition to the main dwelling - did the building count as a second dwelling? - was the building suitable for use as a single dwelling? - recent guidance of Upper Tribunal in Fiander applied - building lacked kitchen facilities - held: balance of factors indicated building was not suitable for use as single dwelling - appeal dismissed |