Andrew and Tiffany Doe v The Commissioners for HM Revenue and Customs [2022] UKUT 00002 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Rupert Jones on 17 January 2022

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
20 January 2022
Category:
Tax
Release date:
17 January 2022

Read full decision in Andrew and Tiffany Doe v HMRC

STAMP DUTY LAND TAX - multiple dwellings relief – main house and annexe - the test for a single dwelling in paragraph 7(2) Schedule 6B to the Finance Act 2003 – application of principles in Fiander and Brower - appeal dismissed

Updates to this page

Published 20 January 2022