Andrew and Tiffany Doe v The Commissioners for HM Revenue and Customs [2022] UKUT 00002 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Rupert Jones on 17 January 2022
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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
Published 20 January 2022