皇冠体育app

Read Full Decision

STAMP DUTY LAND TAX 鈥� mixed use property 鈥� section 116 Finance Act 2003 鈥� suitable for use as a dwelling 鈥� relevance of covenant in a lease not to use the premises for residential purposes 鈥� relevance of planning law restrictions 鈥� whether the FTT failed to take into account all relevant factors 鈥� enquiry into land transaction return 鈥� HMRC concluding that not mixed use property 鈥� absence of any claim for multiple dwellings relief in the return or an amended return 鈥� whether HMRC should have given the benefit of multiple dwellings relief when closing the enquiry