- 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
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Case summary