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) >> Hyman & Ors v Revenue and Customs [2021] UKUT 68 (TCC) (18 March 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/68.html
Cite as: [2021] UKUT 68 (TCC), [2021] BTC 515, [2021] STI 1264, [2021] STC 740

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(1) David Hyman and Sally Hyman (2) Pensfold (3) Craig Goodfellow and Julie Goodfellow v Revenue and Customs [2021] UKUT 68 (TCC) (18 March 2021)

SDLT- sale of house and land - rate of SDLT applicable - whether Table A or Table B - whether the house and land included land that was not residential property - whether all of land was, or formed part of, garden or grounds of house - Finance Act 2003, ss 55, 116

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