Keith Fiander and Samantha Brower v The Commissioners for HM Revenue and Customs [2021] UKUT 0156 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Ashley Greenbank on 7 July 2021
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STAMP DUTY LAND TAX – Multiple Dwellings Relief – whether annex of unoccupied property suitable for use as a single dwelling – test to be applied – dispute as to evidence presented to FTT – approach on appeal to record of evidence - HMRC v Royal College of Paediatrics followed