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 鈥� whether woodland area was part of 鈥渢he grounds鈥� of a property and therefore 鈥渞esidential property鈥� 鈥� whether necessary for land to be accessible from dwelling to be grounds 鈥� section 116(1)(b) Finance Act 2003 鈥� failure to discuss oral evidence in delayed decision 鈥� whether to remit or re-make decision
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Published 31 March 2023