THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS v DANIEL RIDGWAY [2024] UKUT 00036 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jonathan Cannan and Judge Vimal Tilakapala on 09 February 2024
Read Full Decision
STAMP DUTY LAND TAX 바카라 사이트“ mixed use property 바카라 사이트“ section 116 Finance Act 2003 바카라 사이트“ suitable for use as a dwelling 바카라 사이트“ relevance of covenant in a lease not to use the premises for residential purposes 바카라 사이트“ relevance of planning law restrictions 바카라 사이트“ whether the FTT failed to take into account all relevant factors 바카라 사이트“ enquiry into land transaction return 바카라 사이트“ HMRC concluding that not mixed use property 바카라 사이트“ absence of any claim for multiple dwellings relief in the return or an amended return 바카라 사이트“ whether HMRC should have given the benefit of multiple dwellings relief when closing the enquiry