Taxation

Stamp duty land tax

The How Development 1 Ltd v Commissioners of HM Revenue and Customs

Eileen O’GradyPrint

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  • Upper Tribunal (Tax and Chancery Chamber)
  • 30 March 2023
  • Judge Thomas Scott and Judge Guy Brannan
  • [2023] UKUT 84 (TCC)
  • [2023] PLSCS 59
Taxation – Stamp duty land tax – Residential property – First-tier Tribunal deciding woodland purchased by appellant together with large residential property formed part of property’s “garden or grounds” for the purposes of section 116(1)(b) Finance Act 2003 – Appellant
Case summary