SUTERWALLA V HMRC [2024] UKUT 00188 (TCC)
This was HMRC's unsuccessful appeal to the Upper Tribunal against the FTT's decision that a paddock was not part of the grounds of a dwelling house for SDLT mixed-use purposes.
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DAVIS and GUILBERT V HMRC TC/2022/11605/V
This was a successful appeal by the taxpayers involving an uninhabitable dwelling they had purchased in London SW3 in 2020.
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MARIE GUERLIAN-DESAI V HMRC TC/2022/13097
This was an appeal about whether the purchase of a substantial dwelling house with 16.6 acres of garden and grounds that consisted of approximately 4 acres of private formal gardens.
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SIMON AND JOANNE HOLDING V HMRC TC/2020/02201
This was a decision about whether all the land sold with a country house extending to 40.6 acres formed part of the grounds of the dwelling so that the taxpayers' purchase of the property was wholly residential instead of mixed-use.
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Mr & Mrs Michael v HMRC TC/2022/12710
Mr & Mrs Michael v HMRC TC/2022/12710 was an appeal involving a claim by the taxpayers that the property they had purchased was of mixed residential and non-residential land for stamp duty purposes.
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HARJONO & SANTOSO V HMRC TC/2023/00910
This decision concerned whether the purchase of a house, garden and a 1.5 acre paddock was of mixed residential and non-residential property for SDLT purposes.
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