Taxation

Stamp duty land tax

Hyman and others v Commissioners of HM Revenue and Customs

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  • Court of Appeal (Civil Division)
  • 17 February 2022
  • Lewison, Simler and Snowden LJJ
  • [2022] EWCA Civ 185
  • [2022] EGLR 17
Taxation – Stamp duty land tax – Tax rate – Appellants purchasing houses and land and claiming repayment of SDLT – First-tier Tribunal confirming refusal of respondent commissioners to make repayment – Upper Tribunal upholding decision — Appellants appealing –
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