The How Development 1 Ltd v The Commissioners for HM Revenue and Customs [2023] UKUT 00084 (TCC)
Upper Tribunal Tax and Chancery Decision of Upper Tribunal Judge Thomas Scott and Judge Guy Brannan on 30 March 2023
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Stamp Duty Land Tax – whether woodland area was part of “the grounds” of a property and therefore “residential property” – whether necessary for land to be accessible from dwelling to be grounds – section 116(1)(b) Finance Act 2003 – failure to discuss oral evidence in delayed decision – whether to remit or re-make decision
Published 31 March 2023