Stamp Duty Land Tax Flashcards
What is the significance of T Suterwalla?
A paddock with a grazing lease for £1000 rent per annum, acquired with a family house was a mixed use property and non residential rates could be applied.
What is the significance of Fish Homes [2020]?
The 3% rate for additional dwellings was applied as the property was suitable for use as a dwelling even though it had flammable cladding
What is the significance of Amarjeet Mudan [2023]?
The 3% rate for additional dwellings applied as the property was still a dwelling even though it required extension renovation
What is the significance of Moraf [2020]?
Two apartments were acquired and neither replaced their main dwelling so the 3% rate for additional dwellings applied
What is the significance of Gary Withers [2022]?
Taxpayer won that grazing land made the property non-residential
What is the significance of Brandbros [2021]?
The property was not mixed use at the date of completion so residential rates applied
