Mark Lovell v Revenue & Customs (STAMP DUTY LAND TAX - transactions involving multiple dwellings) [2021] UKFTT 291 (TC)
Notes: STAMP DUTY LAND TAX - transactions involving multiple dwellings - purchase of property with main house, pool building and barn building - did pool building and/or barn building count as a second dwelling? - was pool building and/or barn building suitable for use as a single dwelling? - recent guidance of Upper Tribunal in Fiander applied - buildings lacked kitchen facilities - held: balance of factors indicated buildings not suitable for use as single dwelling - appeal dismissed
Cited in 1 later judgment