Gordon Morse & Margaret Morse v Revenue & Customs (STAMP DUTY LAND TAX - transactions involving multiple dwellings) [2021] UKFTT 292 (TC)
Notes: STAMP DUTY LAND TAX - transactions involving multiple dwellings - purchase of property with a building in addition to the main dwelling - did the building count as a second dwelling? - was the building suitable for use as a single dwelling? - recent guidance of Upper Tribunal in Fiander applied - building lacked kitchen facilities - held: balance of factors indicated building was not suitable for use as single dwelling - appeal dismissed