United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Keith Fiander and Samantha Brower v Revenue and Customs [2021] UKUT 156 (TCC) (7 July 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/156.html
Cite as: [2021] UKUT 156 (TCC), [2021] STI 1850, [2021] STC 1482, [2021] BTC 534

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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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