(1) David Hyman and Sally Hyman (2) Pensfold (3) Craig Goodfellow and Julie Goodfellow v The Commissioners for HM Revenue and Customs [2021] UKUT 0068 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Jonathan Cannan on 18 March 2021
Read full decision in
SDLT– sale of house and land – rate of SDLT applicable – whether Table A or Table B – whether the house and land included land that was not residential property – whether all of land was, or formed part of, garden or grounds of house – Finance Act 2003, ss 55, 116
Published 19 March 2021