Gordon Morse & Margaret Morse v Revenue & Customs (STAMP DUTY LAND TAX - transactions involving multiple dwellings) [2021] UKFTT 292 (TC) (16 August 2021)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Gordon Morse & Margaret Morse v Revenue & Customs (STAMP DUTY LAND TAX - transactions involving multiple dwellings) [2021] UKFTT 292 (TC) (16 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08234.html
Cite as: [2021] UKFTT 292 (TC)

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Decision Number:	TC 08234
Appellant:	Gordon Morse & Margaret Morse
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Zachary CITRON
Date Of Decision:	16/08/2021
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	STAMP DUTY LAND TAX - transactions involving multiple dwellings - purchase of property with a building in addition to the main dwelling - did the building count as a second dwelling? - was the building suitable for use as a single dwelling? - recent guidance of Upper Tribunal in Fiander applied - building lacked kitchen facilities - held: balance of factors indicated building was not suitable for use as single dwelling - appeal dismissed

PDF Copy: [2021] UKFTT 292 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08234.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Gordon Morse & Margaret Morse v Revenue & Customs (STAMP DUTY LAND TAX - transactions involving multiple dwellings) [2021] UKFTT 292 (TC) (16 August 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08234.html Cite as: [2021] UKFTT 292 (TC)