Taxation

Stamp duty land tax

Commissioners of HM Revenue and Customs v Ridgway

Eileen O’GradyPrint

Download

  • Upper Tribunal (Tax and Chancery Chamber)
  • 9 February 2024
  • Judge Jonathan Cannan and Judge Vimal Tilakapala
  • [2024] UKUT 36 (TCC)
  • [2024] PLSCS 35

Taxation – Stamp duty land tax – Multiple dwellings relief – Section 116 of Finance Act 2003 – Respondent claiming lower rate of stamp duty land tax for mixed use property on land transaction return – Appellant

Case summary