The How Development 1 Ltd v The Commissioners for HM Revenue and Customs [2023] UKUT 00084 (TCC)

Upper Tribunal Tax and Chancery Decision of Upper Tribunal Judge Thomas Scott and Judge Guy Brannan on 30 March 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
31 March 2023
Category:
Banking
Release date:
30 March 2023

Read full decision in How Development v HMRC

Stamp Duty Land Tax – whether woodland area was part of “the grounds” of a property and therefore “residential property” – whether necessary for land to be accessible from dwelling to be grounds – section 116(1)(b) Finance Act 2003 – failure to discuss oral evidence in delayed decision – whether to remit or re-make decision

Updates to this page

Published 31 March 2023