BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Keith Fiander and Samantha Brower v Revenue and Customs [2021] UKUT 156 (TCC) (7 July 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/156.html
Cite as: [2021] BTC 534, [2021] UKUT 156 (TCC), [2021] STC 1482, [2021] STI 1850

[New search] [View without highlighting] [Printable PDF version] [Help]



Keith Fiander and Samantha Brower v Revenue and Customs [2021] UKUT 156 (TCC) (7 July 2021)


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

A HTML version of this file is not available click here or view below the pdf version : [2021] UKUT 156 (TCC)


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/156.html