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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Andrew and Tiffany Doe v Revenue and Customs [2022] UKUT 2 (TCC) (17 January 2022) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/2.html Cite as: [2022] BTC 501, [2022] UKUT 2 (TCC), [2022] STC 287

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Andrew and Tiffany Doe v Revenue and Customs [2022] UKUT 2 (TCC) (17 January 2022)

STAMP DUTY LAND TAX - multiple dwellings relief - main house and annexe - the test for a single dwelling in paragraph 7(2) Schedule 6B to the Finance Act 2003 - application of principles in Fiander and Brower - appeal dismissed