Taxation

Stamp duty land tax

Commissioners of HM Revenue and Customs v Suterwalla and another

Eileen O’GradyPrint

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  • Upper Tribunal (Tax and Chancery Chamber)
  • 1 July 2024
  • Judge Greg Sinfield and Judge Ashley Greenbank
  • [2024] UKUT 188 (TCC)
  • [2024] PLSCS 120

Taxation – Stamp duty land tax – “Grounds” of dwelling – Respondents purchasing seven-bedroom house with paddock – Respondents filing SDLT return declaring property in mixed residential and non-residential use – Appellant commissioners issuing closure notice on basis property entirely

Case summary