Taxation

Stamp duty land tax

Mudan and another v Commissioners of HM Revenue and Customs

Eileen O’GradyPrint

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  • Upper Tribunal (Tax and Chancery Chamber)
  • 1 October 2024
  • Judge Thomas Scott and Judge Ashley Greenbank
  • [2024] UKUT 307 (TCC)
  • [2024] PLSCS 174
Taxation – Stamp duty land tax – Paragraph 18(2) of schedule 4ZA to Finance Act 2003 – Appellants purchasing property and paying SDLT – Property previously used as dwelling but in need of renovation and repair at time of completion
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