THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v CHRISTOPHER BRZEZICKI [2026] UKUT 00125 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE MARK BALDWIN on 18 March 2026
Read Full Decision:
Stamp Duty Land Tax –– whether FTT erred in holding land acquired was not “grounds” such that property was not entirely “residential property” under s116(1) Finance Act 2003 – yes – appeal allowed – FTT decision remade so as to dismiss taxpayer’s SDLT assessment appeal
Updates to this page
Published 19 March 2026