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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v RIDGWAY [2024] UKUT 36 (TCC) (9 February 2024) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2024/36.html Cite as: [2024] UKUT 36 (TCC) |
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THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS v DANIEL RIDGWAY [2024] UKUT 36 (TCC) (9 February 2024)
STAMP DUTY LAND TAX - mixed use property - section 116 Finance Act 2003 - suitable for use as a dwelling - relevance of covenant in a lease not to use the premises for residential purposes - relevance of planning law restrictions - whether the FTT failed to take into account all relevant factors - enquiry into land transaction return - HMRC concluding that not mixed use property - absence of any claim for multiple dwellings relief in the return or an amended return - whether HMRC should have given the benefit of multiple dwellings relief when closing the enquiry
A HTML version of this file is not available click here or view below the pdf version : [2024] UKUT 36 (TCC)
