(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
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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
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Published 19 March 2021