Keith Fiander and Samantha Brower v Revenue and Customs [2021] UKUT 156 (TCC) (7 July 2021)
STAMP DUTY LAND TAX - Multiple Dwellings Relief - whether annex of unoccupied property suitable for use as a single dwelling - test to be applied - dispute as to evidence presented to FTT - approach on appeal to record of evidence - HMRC v Royal College of Paediatrics followed
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